The Role of Internal Control Systems in Increasing Accountability and Preventing Fraud in the Public Sector

Alya Annais Syakilla; Bela Amanda Putri; Muhammad Irvan Tanjung; Rahmadi Zikri Chandra; Windi Wulandari; Galih Supraja

doi:10.55227/ijerfa.v4i2.438

Authors

Alya Annais Syakilla Accounting Study Program, Faculty of Economics and Business, University of panca budi medan
Bela Amanda Putri Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Muhammad Irvan Tanjung Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Rahmadi Zikri Chandra Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Windi Wulandari Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.438

Keywords:

Information Control System, Public Sector Accountability, Fraud Prevention

Abstract

This literature explains the importance of the internal control system in carrying out governance in the public sector, especially in increasing accountability and fraud prevention in the public sector, the results show that the implementation of the internal control system / SPI has an important role in emphasizing fraud and accountability, In this finding it is stated that one of the most supportive components in strengthening the implementation of the information control system is human resources, However, not all studies agree that human resources have an effect on the quality of reporting and accountability, as a whole, this literature confirms that strengthening the internal control system is the key to encouraging accountability and fraud prevention in the public sector.

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