Enhancing fraud prevention and internal control: the key role of internal audit in public sector governance
| Autor: | Nadirsyah, Mirna Indriani, Ratna Mulyany |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Cogent Business & Management, Vol 11, Iss 1 (2024) |
| Druh dokumentu: | article |
| ISSN: | 23311975 2331-1975 73145017 |
| DOI: | 10.1080/23311975.2024.2382389 |
| Popis: | This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local government environment in Indonesia, involving 117 respondents from the internal supervisory apparatus of the Indonesian government, all of whom were members of the Association of Indonesian Government Internal Auditors (AIGIA). Data were collected using questionnaires distributed on social media platforms. The data analysis employed a Structural Equation Model (SEM) using Partial Least Squares (PLS). The findings of this research reveal the following: (1) The IAF has a positive impact on IC and GOV. (2) FP has a positive impact on GOV. (3) IC does not affect GOV. (4) IC is unable to mediate the relationship between the IAF and GOV, while FP can effectively mediate this relationship. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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