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p-Index From 2021 - 2026
0.444
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All Journal Amkop Management Accounting Review (AMAR) IIJSE
Irensa Femmy
Universitas Hasanuddin, Makassar, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Internal Auditors in Preventing Fraud: A Literature Review Abdul Rasak; Irensa Femmy; Gratia Triyana Nusa; Amiruddin Amiruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9061

Abstract

This study explores the role of internal auditors in preventing and detecting fraud in public and private sector organizations, focusing on influencing factors and the evolution of their role in the digital era. Through a literature review of 37 articles from 2013–2025, the research identifies that internal auditors serve as guardians of organizational integrity by strengthening internal controls, early risk detection, and collaboration with external parties. Factors such as independence, experience, professional skepticism, and digital technology adoption are shown to enhance fraud prevention effectiveness. In the digital era, the internal auditor's role evolves with the integration of tools like CAATTs, AI, and whistleblowing systems, despite challenges like dependence on top management. These findings underscore the need for investment in digital competencies and strong governance to bolster internal auditors' roles in maintaining accountability and transparency.
A Systematic Review of the Literature on Decision Making in Capital Budgeting Asri Usman; Mediaty Mediaty; Allfina Mudasir; Irensa Femmy; Sri Nurul Izzah
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3237

Abstract

This study aims to systematically review the literature on decision-making in capital budgeting, focusing on influencing factors, evaluation methods, and challenges encountered in practice. The research method employs Systematic Literature Review (SLR) analysis with the assistance of Watase Uake, Publish or Perish, ScienceDirect, Emerald, MDPI, SSRN, Scopus, Google Scholar, and Sinta, resulting in 27 relevant articles published between 2015 and 2025 that align with the research topic. The findings reveal that capital budgeting decisions are influenced by internal factors such as managerial competence, corporate governance, and information quality, as well as external factors including economic uncertainty, regulation, technology, and sustainability pressures. Traditional methods such as NPV, IRR, and Payback Period remain dominant, while advanced approaches like Real Options, Fuzzy Logic, and sustainability-based frameworks are emerging. Key challenges include data limitations, market volatility, methodological complexity, and behavioral bias. The study provides practical insights for financial managers to improve investment evaluation by integrating influencing factors, methods, and challenges into a more adaptive decision-making framework.
Co-Authors Abdul Rasak Allfina Mudasir Amiruddin Amiruddin Asri Usman Gratia Triyana Nusa Mediaty Sri Nurul Izzah