ORGANIZATIONAL CONTROLS ON FRAUDULENT BEHAVIOURS IN LOCAL GOVERNEMENT: INDONESIAN PERSPECTIVES

Authors

  • Dian Anita Nuswantara Department of Accounting, Faculty of Economics, Universitas Negeri Surabaya, Indonesia

Keywords:

Internal control system, Local government, Occupational fraud, Precautionary measures

Abstract

The purpose of this study is to provide precautionary measures for local governments to deal with occupational fraud. To address the research questions, we spread scenario-based questionnaires to senior auditors. This study identifies new precautionary measures for local governments to tackle occupational fraud. Many previous studies may neglect the efficacy of internal control as deterrent measures. In fact, it does play significant roles in dealing with occupational fraud. This study attempts to break down the components of internal control as mentioned in Committee of Sponsoring Organizations and suggests how it could be put in place as main deterrent measures in local government. This paper offers new perspectives of the use of internal control as fraud deterrence, which have been overlooked by prior studies.

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Published

2022-12-19

How to Cite

Nuswantara, D. A. (2022). ORGANIZATIONAL CONTROLS ON FRAUDULENT BEHAVIOURS IN LOCAL GOVERNEMENT: INDONESIAN PERSPECTIVES. Accounting, Organization & Economics, 2(2), 126-141. Retrieved from https://fortunepublishing.org/index.php/aoe/article/view/143

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Section

Articles