ANTI-FRAUD STRATEGIES AND INTERNAL AUDIT ROLES IN PUBLIC SECTOR ORGANIZATIONS
DOI:
https://doi.org/10.5281/zenodo.20507655Keywords:
Anti-Fraud, Internal Audit, Public Sector, Internal Control, Good Governance, Fraud PreventionAbstract
This study aims to analyze anti-fraud strategies and the role of internal audit in enhancing accountability and transparency in public sector organizations. The method used is a literature review, examining various scientific sources such as indexed journals, academic books, and institutional reports relevant to the topics of fraud and internal audit. The results of the study indicate that an effective anti-fraud strategy includes the implementation of a robust internal control system, strengthening an organizational ethical culture, utilizing digital technology in fraud detection, and improving human resource competency. Furthermore, internal audit plays a strategic role as an assurance and consulting function that focuses not only on compliance but also on the prevention and early detection of potential fraud. The synergy between anti-fraud policies and the internal audit function has been proven to minimize the risk of irregularities and improve the quality of public sector governance. This study provides a conceptual contribution to enriching the understanding of the integration of anti-fraud strategies and the role of internal audit in efforts to achieve good governance in the public sector.
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