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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Syamsuddin
Universitas Hasanududdin
Education

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SYSTEMATIC LITERATURE REVIEW: PERAN AUDIT INTERNAL DALAM MENDETEKSI DAN MENCEGAH FRAUD PENGADAAN BARANG DAN JASA PADA ORGANISASI SEKTOR PUBLIK (2014–2024) Irwan Pratama; Nur Asia; Arifuddin; Syamsuddin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Process
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.10696

Abstract

Procurement fraud is one of the most significant corruption forms in the public sector, causing financial losses, reducing service quality, and weakening public trust. Internal audit plays a crucial role as the third line of defense in detecting and preventing fraud through supervision, internal control evaluation, and recommendations. This study conducts a Systematic Literature Review (SLR) using the PRISMA approach on publications from 2014–2024. Out of 412 identified studies, 32 met inclusion criteria. The review reveals that internal audit serves three major roles: (1) detecting fraud through risk-based auditing, red flag identification, and data analytics; (2) preventing fraud by strengthening internal controls, providing consultation, and conducting anti-fraud education; and (3) improving governance through enhancing transparency and accountability in procurement processes. Internal audit effectiveness is influenced by auditor independence, competence, management support, and digital audit technology. This study offers practical recommendations to enhance internal audit capability in managing procurement fraud risks.
Co-Authors Arifuddin Irwan Pratama Nur Asia