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All Journal Akuisisi : Jurnal Akuntansi East Asian Journal of Multidisciplinary Research (EAJMR)
Ilmiha, Jalilah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Journal : East Asian Journal of Multidisciplinary Research (EAJMR)

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The Effectiveness of Internal Control in Preventing Accounting Fraud in Financial Companies Ilmiha, Jalilah; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9952

Abstract

This research aims to analyze the effectiveness of internal control in preventing accounting fraud in financial companies. The main focus of this research is on the components of the control environment, risk assessment, control activities, and information and communication. The research method used is descriptive with a qualitative approach, involving in-depth interviews, observation and documentation studies. The research results show that a strong control environment and comprehensive risk assessment are very important in reducing the risk of accounting fraud. Effective control activities, such as segregation of duties, transaction authorization, document verification, and account reconciliation, combined with reliable information systems and good internal communications, can prevent fraud and ensure the integrity of financial reports. The conclusion of this research confirms that strong integration between various internal control components is the key to creating an effective control system for preventing accounting fraud in financial companies.
Co-Authors Indria, Tika Siregar, Khoirun Nisa Suboh, Amerruddin Shah