Internal Controls, Investigative Audits, and Forensic Accounting Can Help Prevent Fraud

Riza Wahyudi; Rita Martini; Rizki Novia Ramadhana; Kartika Rachma Sari; Darul Amri

doi:10.2991/978-2-38476-220-0_6

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Internal Controls, Investigative Audits, and Forensic Accounting Can Help Prevent Fraud

Authors

Riza Wahyudi¹, Rita Martini¹^{, *}, Rizki Novia Ramadhana¹, Kartika Rachma Sari¹, Darul Amri¹

¹Politeknik Negeri Sriwijaya, Palembang, Indonesia

^*Corresponding author. Email: ritamartini@polsri.ac.id

Corresponding Author

Rita Martini

Available Online 29 February 2024.

DOI: 10.2991/978-2-38476-220-0_6 How to use a DOI?
Keywords: Internal Control; Auditing; Fraud
Abstract: To reduce the level of fraud, early disclosure of fraud is required. Internal control, forensic accounting and investigative audits are included in the method of revealing fraud early. This study is expected to measure how the effect of the application of internal control, investigative audits, and forensic accounting in revealing an act of fraud. Data collection by distributing questionnaires and data processed with the SPSS version 26 application with multiple regression analysis techniques. The proof of this study reveals that internal control and investigative audits have a positive and significant effect on fraud disclosure, while forensic accounting has no effect on fraud disclosure. However, simultaneously, internal control, investigative audit, and forensic accounting affect fraud disclosure in the government of Penukal Abab District Government (PALI) Regency.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 29 February 2024
ISBN: 10.2991/978-2-38476-220-0_6
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-220-0_6 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Riza Wahyudi
AU  - Rita Martini
AU  - Rizki Novia Ramadhana
AU  - Kartika Rachma Sari
AU  - Darul Amri
PY  - 2024
DA  - 2024/02/29
TI  - Internal Controls, Investigative Audits, and Forensic Accounting Can Help Prevent Fraud
BT  - Proceedings of the 7th FIRST 2023 International Conference on Global Innovations (FIRST-T3 2023)
PB  - Atlantis Press
SP  - 48
EP  - 52
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-220-0_6
DO  - 10.2991/978-2-38476-220-0_6
ID  - Wahyudi2024
ER  -

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