Research Article
Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector
@INPROCEEDINGS{10.4108/eai.30-10-2019.2299394, author={Astri Karina Murti and Teguh Kurniawan}, title={Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector}, proceedings={Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia}, publisher={EAI}, proceedings_a={ICAS-PGS}, year={2020}, month={8}, keywords={internal control fraud prevention implementation public sector}, doi={10.4108/eai.30-10-2019.2299394} }- Astri Karina Murti
Teguh Kurniawan
Year: 2020
Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector
ICAS-PGS
EAI
DOI: 10.4108/eai.30-10-2019.2299394
Abstract
Fraud is a growing problem and can cause extraordinary threats to the organization. Failure to prevent and detect fraud has serious consequences for the organization. This study discusses how internal control in the public sector can prevent fraud. To achieve these goals, researchers use a literature study of various publications related to internal control in the public sector. The results showed that the weaknesses of internal control have been identified to cause fraud. Fraud will never be prevented completely, so that public sector organizations can implement internal controls to prevent and detect fraud. Management in the public sector must be able to create awareness and understanding of anti-fraud culture to all elements in the organization as an effort to prevent fraud.
