<![CDATA[Fraud is an issue that can undermine the integrity of financial information, corporate management efficiency, and stakeholder trust in an entity. In the field of accounting, fraud risk is an increasingly critical aspect, as fraudulent activity can involve the presentation of financial data that does not reflect the true state of affairs. An internal review at Telkom covered 140 transactions involving total revenue of approximately US$324 million (or around IDR 4.9 trillion), spanning the period from 2014 to 2021. This study employs a literature review methodology, specifically a Systematic Literature Review (SLR) approach, to identify, select, evaluate, and synthesize findings from prior research regarding internal audit functions and internal control systems in the context of fraud risk prevention and detection. The study finds that the effectiveness of internal audit in preventing fraud relies heavily on its ability to provide assurance regarding internal controls and to highlight areas at risk of irregularities. Internal control systems serve a preventive function by mitigating fraud risk through various mechanisms. In the specific case of PT Telkom Indonesia Tbk, findings from previous research conducted across various Telkom units and activities indicate that the company has implemented diverse internal control and audit systems. However, the research also reveals areas requiring improvement, such as control effectiveness, the updating of operational procedures, the segregation of duties, risk management, and controls over specific activities. These findings demonstrate the necessity of periodically evaluating and updating internal controls to keep pace with evolving technology, business processes, information systems, and the complexity of the transactions the company encounters.]]>
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