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All Journal Asia Pacific Fraud Journal
Dewi A., Putu Anesya
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Economics, Econometrics & Finance Social Sciences

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Individual Morality and Internal Control Systems on Indications of Fraud Prevention in Village Financial Management in Indonesia: A Literature Review Dewi A., Putu Anesya
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.330

Abstract

Examining the role of individual morality in the internal control system’s ability to eliminate fraud in the management of village finances was the primary objective of this research. In order to avoid fraud, this study surveyed prior work on the topics of individual ethics and internal control systems. In this essay, screening, inclusion, and exclusion were used. An analysis of 20 publications revealed that internal control mechanisms and personal morale are critical to preventing fraud. This indicates that there is a significant influence of the internal control system and individual morality in preventing fraud in village financial management.
Individual Morality and Internal Control Systems on Indications of Fraud Prevention in Village Financial Management in Indonesia: A Literature Review Dewi A., Putu Anesya
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.330

Abstract

Examining the role of individual morality in the internal control system’s ability to eliminate fraud in the management of village finances was the primary objective of this research. In order to avoid fraud, this study surveyed prior work on the topics of individual ethics and internal control systems. In this essay, screening, inclusion, and exclusion were used. An analysis of 20 publications revealed that internal control mechanisms and personal morale are critical to preventing fraud. This indicates that there is a significant influence of the internal control system and individual morality in preventing fraud in village financial management.
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