{"title":"公共部门会计的内部控制和防欺诈工作分析","authors":"Adelya Putri Kesuma, Fachruzzaman Fachruzzaman","doi":"10.37676/ekombis.v12i1.5212","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"26 9","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting\",\"authors\":\"Adelya Putri Kesuma, Fachruzzaman Fachruzzaman\",\"doi\":\"10.37676/ekombis.v12i1.5212\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.\",\"PeriodicalId\":193914,\"journal\":{\"name\":\"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis\",\"volume\":\"26 9\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37676/ekombis.v12i1.5212\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37676/ekombis.v12i1.5212","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting
This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.