THE IMPACT OF INTERNAL CONTROL ON FRAUD DETECTION AND PREVENTION: THE CASE OF COMPANIES IN THE SOUSS-MASSA REGION

L'IMPACT DU CONTRÔLE INTERNE SUR LA DÉTECTION ET LA PRÉVENTION DE LA FRAUDE: CAS DES ENTREPRISES DE LA REGION SOUS-MASSA

Said Bribich () and Mounir Daoua ()
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Said Bribich: Université Ibn Zohr = Ibn Zohr University [Agadir]
Mounir Daoua: Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: This study examines the impact of internal control on fraud detection and prevention within companies operating in the Souss-Massa region. Based on data collected through a questionnaire administered to professionals in auditing, internal control, accounting, and finance, the research investigates the influence of the main dimensions of internal control on combating fraud. The data were analyzed using the PLS-SEM method with SmartPLS software. The results indicate that supervision and monitoring activities, employee competence and awareness, an ethical and integrity-based control environment, the quality of internal control procedures, and the quality of the information system have a positive and significant effect on fraud detection and prevention. The quality of the information system appears to be the most influential factor. The study concludes that internal control is a key mechanism for strengthening fraud prevention and detection within companies in the Souss-Massa region.

Keywords: Internal Control; Fraud Detection; Fraud Prevention; Governance; Souss-Massa Region.; Région Souss-Massa.; Gouvernance; Prévention de la fraude; Détection de la fraude; Contrôle interne (search for similar items in EconPapers)
Date: 2026
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Published in African Scientific Journal, 2026, 03 (36), pp.1876 - 1896. ⟨10.5281/zenodo.20750129⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05671937

DOI: 10.5281/zenodo.20750129

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