Marini, Narti (2026) Analisis Peran Audit Internal terhadap Pencegahan Fraud. PROGRESS JurnalPendidikan, Akuntansi dan Keuangan, 9 (1). ISSN 2622-7037
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Abstract
Fraud is still a serious threat to the sustainability of companies and institutions, because weak internal control systems can reduce public trust and threaten the credibility of the organization. This study aims to analyze the role of internal audit in fraud prevention through a literature review approach. The research method uses qualitative descriptive analysis by examining 20 Sinta and Scopus indexed articles published in the 2021–2025 period. The results of the study show that 18 articles affirm the significant contribution of internal audits in fraud prevention, especially through the planning, testing, and monitoring stages, as well as supporting good corporate governance. The other two articles show different results, which are due to the limitations of the implementation of internal audits. These findings confirm that the effectiveness of internal audits is greatly influenced by auditor independence, top management support, human resource competence, and the implementation of a strong internal control system.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Literature Review, Internal Audit, Fraud Prevention |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Nilam Sari |
| Date Deposited: | 21 Oct 2026 08:53 |
| Last Modified: | 21 Oct 2026 08:53 |
| URI: | http://repository.unisi.ac.id/id/eprint/1546 |
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