Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru

The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention

Panatap, Josua (Unknown)



Article Info

Publish Date
01 Feb 2024

Abstract

The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due to fraud. This article aims to examine and review research related to the factors that influence fraud prevention, namely organizational culture and the role of internal audit. This literature review also has the aim of developing hypotheses about the influence between variables to be used in further research. The results of this research article conclude that organizational culture, and the role of internal audit have a positive effect on fraud prevention. This indicates that the better the organizational culture and internal audit, the better the implementation of fraud prevention in the organization

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...