Redirigiendo al acceso original de articulo en 17 segundos...
ARTÍCULO
TITULO

The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations)

Rozmita Dewi YR    
Irfan Ariandi    

Resumen

The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.

 Artículos similares

       
 
Dewi Rahmayanti,(Universitas BengkuluIndonesia)     Pág. 340 - 351
This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was c... ver más

 
Hyunjung Choi    
This study investigates how a company?s internal control team affects their investment decision making, considering the level of industry competition within the South Korean capital market. A model obtained from the literature was employed to test the hy... ver más

 
Dudung Abdurachman, Rudy M. Ramdhan, Ateng Karsoma, Daniel Kisahwan, Alex Winarno and Deni Hermana    
CSR is a strategy to realize sustainability. CSR needs to be understood based on a priority scale and objectives to build a solid organizational structure and ensure sustainable CSR implementation. In this regard, CSR implementation at the micro and macr... ver más

 
Ghada Tayem and Mohammad Tayeh    
Lines of credit constitute an integral part of a firm?s liquidity policy; however, there is limited research on lines of credit in emerging markets. This study fills this gap by examining firm incentives to access and draw from lines of credit using the ... ver más

 
Eduardo Ortega, Gabriela Pedro Gomes, Neuza Ribeiro and Daniel Roque Gomes    
The tourism industry has been distinguishing itself by promoting economic benefits and contributing to the creation of employment and opportunities in the country. This paper aims to investigate and analyze the impact of symmetric internal communication ... ver más