THE EFFECT OF INTERNAL CONTROL ON FRAUD PREVENTION AT THE BPK RI REPRESENTATIVE OFFICE OF NORTH SULAWESI PROVINCE
Keywords:
Pengendalian Internal; Pencegahan Fraud; BPK RI Sulawesi Utara; Sistem PengawasanAbstract
The urgency of this research lies in the empirical gap: some studies found a positive effect of internal control on fraud prevention, while others found it insignificant due to administrative implementation. The phenomenological gap at the Indonesian Audit Board (BPK RI) in North Sulawesi is evident in the collusion cases despite strict oversight. This study empirically examines the effect of internal control by integrating the Fraud Triangle to provide theoretical and practical contributions to strengthening governance. This will be proven, as will the problem formulation, which discusses whether internal control has an effect on fraud prevention. This study emphasizes the importance of implementing effective internal control, which includes elements such as the control environment, risk assessment, control activities, and monitoring. These steps aim to minimize the possibility of irregularities in the state audit institution. The results of this study are expected to contribute to strengthening better internal governance, to support integrity in public financial management.
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