Enhancing fraud prevention and internal control: the key role of internal audit in public sector governance

Nadirsyah, Mirna Indriani and Ratna Mulyany

Cogent Business & Management, 2024, vol. 11, issue 1, 2382389

Abstract: 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.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/23311975.2024.2382389 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2382389

Ordering information: This journal article can be ordered from
http://cogentoa.tandfonline.com/journal/OABM20

DOI: 10.1080/23311975.2024.2382389

Access Statistics for this article

Cogent Business & Management is currently edited by Len Tiu Wright and Tahir Nisar

More articles in Cogent Business & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().