Article Per Year (5 Year)
p-Index From 2021 - 2026
1.77
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Dinasti International Journal of Digital Business Management Jurnal Bisnis Mahasiswa Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Bandang, Agus
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Does Internal Control Strengthen Fraud Detection Effectiveness? A Systematic Literature Review in The Role of Internal Control Measures in Combating Financial Fraud Ahmad, A. Ikhwanul; Farhan, Muh.; Kusumawati, Andi; Bandang, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.273-303

Abstract

This study aims to examine the impact of internal control on the effectiveness of financial fraud detection in company financial statements, with a focus on high-volatility sectors. Utilizing a Systematic Literature Review (SLR) approach, the study identifies and analyzes literature related to internal control, technology in fraud detection, and the challenges auditors face in implementing effective internal controls. The results indicate that well-executed internal control systems can significantly enhance a company's ability to detect and prevent fraud. The study also emphasizes the importance of integrating advanced technologies, such as data analytics and artificial intelligence (AI), to improve the accuracy and efficiency of fraud detection. Moreover, key challenges in implementing effective internal control include reliance on auditor expertise and the need to continuously adjust policies to keep pace with rapidly changing market dynamics. These findings provide valuable insights for the future development of internal controls and offer a theoretical foundation for further research in this field. 
Co-Authors A. Ahsan Amir Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Ahmad, A. Ikhwanul Albahrun, Yudi Basma Anwar, Anas Iswanto Evrilyan, Dwi Fadila, Nuriya Farhan, Muh. Haerial, Haerial Hamid Habbe, Abdul HS, Rahmawati Kusniawati, Kusniawati Kusumawati, Andi Lopes, Rui Mahfiza Mahfiza, Mahfiza Mustari, Bakhtiar Nagu, Nadhirah Nirwana, Nirwana Nuralam Syamsuddin Nurdianti, Sitti Febri Nurwakia, Nurwakia Patricia Yuliani Mambela Prabowo, Odi Putra, Ryan Wiranata Sarah, Sriwahyuni Thalita Sada Abbas, Aulia Tristan Sarodjie, Kenzy Noel Ulman Idris, Muhammad Istiyansyah Zulfitri Handayani