ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH

Abstract

The purpose of this article is to analyze internal control as a preventive measure for accounting fraud in public institutions. The literature search method with a qualitative descriptive approach was applied in this research. A review of 10 articles found that internal controls are an effective way to prevent accounting fraud in public organizations. Appropriate internal controls can reduce the tendency for accounting fraud to occur in the public sector. Therefore, public organizations are required to implement an effective internal control system to minimize the occurrence of accounting fraud.