Harmoni Economics: International Journal of Economics and Accounting
Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting

Rereview Literature: Effect of Forensic Audit, Anti-Fraud, External Audit, Individual Morality, and Fraud Knowledgeagainst Fraud Prevention

Agustina R.T Sitompul (Panca Budi Development University)
Debora Anjany Situmorang (Panca Budi Development University)
Ibbie Falia (Panca Budi Development University)
Handriyani Dwilita (Panca Budi Development University)



Article Info

Publish Date
15 Jan 2025

Abstract

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

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Journal Info

Abbrev

HarmoniEconomics

Publisher

Subject

Description

(Harmoni Economics: International Journal of Economics and Accounting) [e-ISSN : 3063-8712, p-ISSN : 3063-6205] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). Harmoni Economics accepts manuscripts based on empirical research results, new ...