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This study examines the role of forensic accounting in enhancing financial transparency and reducing fraud in Jordanian institutions. Using a mixed-method approach, data were collected from 150 respondents including chartered accountants, auditors, financial managers. through a structured questionnaire. The findings reveal that forensic accounting significantly contributes to fraud prevention by supporting government investigations, providing courtroom testimony), and developing financial management systems. Additionally, forensic accountants play a crucial role in preparing key reports for government activities. The correlation analysis shows strong interdependencies between forensic accounting’s roles in arbitration and fraud detection. While most hypotheses were confirmed, challenges were noted in applying forensic accounting within the public sector. The study concludes by recommending that policymakers strengthen the integration of forensic accounting into Jordan's financial regulatory framework to enhance its effectiveness, particularly in the public sector. This research highlights the vital role of forensic accounting in maintaining financial integrity and provides a foundation for future studies.

Fraud is rampant in Indonesia, especially in the public sector, including regional governments. Fraud cases have touched both the central and the lowest levels in the villages, which ensnare many people in the village. This study aims to analyze the influence of the village financial system (Siskeudes application), transparency, and internal control on fraud prevention in village governance in Pinrang District, South Sulawesi Province, Indonesia. The sample includes village heads, treasurers, and village representative bodies, and it has a total of 51 people. The primary data are obtained from questionnaires using a quantitative approach and a multiple linear regression with the Statistical Product and Service Solution (SPSS) application. The research results show that the coefficient of determination (R2) is 0.657. Thus, the magnitude of the influence of village financial system, transparency, and internal government control on fraud prevention amounts to 65.7%. The results of the study show that the village financial system has a significant positive effect on fraud prevention (p-value = 0.025 < 0.05), transparency has a significant positive effect on fraud prevention (p-value = 0.031 < 0.05), and internal control has a significant positive effect on fraud prevention (p-value = 0.035 < 0.05).

This study aims to determine the effect of apparatus competence, internal control, and whistleblowing on the prevention of fraud in village fund management, as well as the role of religiosity in moderating apparatus competence, internal control, and whistleblowing. This study uses a quantitative methodology. The Batin XXIV sub-district's village apparatus is included in the study's population. Purposive sampling was the method of sampling employed in this investigation, yielding a sample size of sixty respondents overall. PLS (Partial Least Square) is the data analysis technique used in this study, and SmartPLS software version 4.0.9.6 was used to process the data. The results of this study indicate that apparatus competence, internal control, and whistleblowing have a positive and significant effect on the prevention of fraud in village fund management. Religiosity does not moderate the relationship between apparatus competence and the prevention of fraud in village fund management, nor does it moderate the relationship between internal control and the prevention of fraud in village fund management. However, religiosity can moderate the relationship between whistleblowing and the prevention of fraud in village fund management. Keywords: Apparatus Competence; Internal Control; Whistleblowing; Religiosity; Fraud Prevention

This article explores the novel and transformative role AI plays in enhancing corporate compliance and monitoring to mitigate corporate crime. It delves into how AI technologies, through advanced data analysis and predictive analytics, are revolutionizing the detection and prevention of financial fraud, insider trading, and non-compliance with environmental regulations. The integration of AI into the financial sector is emphasized as pivotal for developing robust fraud prevention algorithms, which analyze vast data volumes to identify malicious activities and prevent financial losses. Moreover, the article probes into the ethical and privacy concerns surrounding the deployment of AI, highlighting the balance needed between efficient crime prevention and safeguarding individual privacy rights. Garcia-Segura's analysis also underscores the need for international cooperation and legal adaptation to uphold ethical standards in AI’s application, ensuring it promotes fairness and justice in combating corporate crime.

Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibilities, highlighting the audit expectation gap. The present study aims to identify the existence of an audit expectation gap and its components in an emerging country, namely Morocco. For this purpose, a structured questionnaire based on a five-point Likert scale was randomly administered to 152 respondents, including auditors, investors, managers, bankers, and academics. The study explores the audit expectation gap under several components, such as the auditor’s general responsibilities, auditor’s independence, his/her responsibility to prevent and detect fraud, his/her responsibility in assessing internal control, his/her responsibility in assessing the going concern assumption and audit report. The results of this paper show evidence of the audit expectation gap in Morocco in the studied components, except the audit report. The results of the study encourage public decision-makers and professional audit bodies in Morocco to adopt an expanded audit report containing more information on the audit mission and auditors’ and management’s responsibilities. On the other hand, training and education sessions on the nature and functions of auditing should be provided on an ongoing basis to the various users of audit reports.

Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local government environment in Indonesia, involving 117 respondents from the internal supervisory apparatus of the Indonesian government, all of whom were members of the Association of Indonesian Government Internal Auditors (AIGIA). Data were collected using questionnaires distributed on social media platforms. The data analysis employed a Structural Equation Model (SEM) using Partial Least Squares (PLS). The findings of this research reveal the following: (1) The IAF has a positive impact on IC and GOV. (2) FP has a positive impact on GOV. (3) IC does not affect GOV. (4) IC is unable to mediate the relationship between the IAF and GOV, while FP can effectively mediate this relationship.

AbstractThis study comprehensively evaluates 268 articles on forensic accounting using a meta-literature approach. By integrating quantitative and qualitative analysis, the research identifies prominent authors, publications, and themes. The analysis reveals four key areas of focus: the fraud triangle and financial statement fraud, corporate governance’s role in fraud prevention, fraud detection techniques, and the broader impacts of fraud. Furthermore, the review highlights 58 potential areas for future research, aiding scholars in identifying critical gaps in the field of forensic accounting.

This research aims to empirically determine the prevention of fraud in school fund management which is influenced by participation in budget preparation and internal control systems, both partially and simultaneously. This type of research is survey research using data collection techniques with questionnaires. The type of data for this research is primary data, namely data directly obtained from respondents. Population of all principals, teachers, administrative staff and school committees of State High Schools in Bantul Regency. The sample for this research is part of a population of 100 respondents. The technique used in sampling is the purposive sampling method. The data analysis technique used is a linear regression analysis technique with a significance of 5%. The hypothesis tests used are the t test and F test. This research shows the results that both partial and simultaneous participation in budget preparation and the internal control system have a positive and significant effect on preventing fraud in managing school funds.

Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.

The fraud cases have occurred frequently, causing significant financial losses to many parties. This behavior can arise due to internal and external factors within an individual. In order to assess its magnitude, this study will conduct a quantitative survei involving 212 employees and leaders from across Indonesia. The data will be processed through multiple linear regression analysis using SPSS 25. The findings indicate that internal factors, such as consciousness personality traits, play a role in enhancing individuals' decision-making awareness. Extraversion, depicting openness, and neuroticism can make individuals prone to anxiety, leading to fraudulent actions. However, individuals with openness to experience generally have high moral values, and agreeableness reflects concern for others, reducing the potential for fraudulent behavior. Moreover, strong internal control systems and whistleblowing policies do not deter individuals from committing fraud. Additionally, work pressure does not influence fraudulent actions. These findings provide insights for companies and organizations to evaluate and manage human resources, especially in finance departments prone to high fraud risks. The implications allow for more effective prevention measures and better policies to reduce the potential for fraudulent activities.

This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.

Electronic procurement of government products and services strives to promote good governance by enhancing internal control and fraud prevention. This study aims to assess how e-procurement and internal control can prevent fraud in purchasing goods and services in Indonesia. Participants in the regional work units (SKPD) in Riau’s procurement of goods and services make up the study’s population. The sample included 85 respondents with the requirements for a position relating to the successful procurement of goods and services from December 2021 to December 2022. The paper used a purposeful sampling technique. This study employed a quantitative method and SmartPLS 3.0 to evaluate the data. The results concluded that the implementation of e-procurement (β = 0.231; p < 0.05) and internal control (β = 0.231; p < 0.05) have a substantial impact on fraud prevention during the procurement of goods and services. By absorbing the capital expenditure budget and limiting fraud, it is envisaged that the Indonesian government may maximize its fraud prevention. It is desired that persons involved in procuring products and services constantly broaden their understanding of and perspectives on procurement, particularly those on other crucial aspects of procurement.

The industrial revolution 4.0 has given rise to online social gatherings, which offer an alternative to traditional face-to-face interactions. The agreements and arrangements between organizers and members of social gatherings are conducted through online communication media, resulting in virtual agreements. While these gatherings have numerous benefits, including convenience and accessibility, they expose members to threats such as data privacy violations and financial risks. This study highlights the need to understand and navigate the risks associated with online social gatherings and emphasizes the importance of legal protections for their members. Furthermore, this paper aims to examine the mechanism of online social gatherings, assess their potential risks, and analyze the legal protections available to members in Indonesia. The study employs empirical juridical research methods with a descriptive research type, including collecting sources from reading materials, such as books and laws and regulations, and conducting interviews. The research finds that online social gathering agreements can be classified into innominate agreements, standard agreements, and reciprocal agreements. However, in practical terms, online social gatherings may pose serious threats to members due to privacy violations and fraud-related risks. Indonesia has enacted several provisions and litigation processes to mitigate these potential risks to protect members from such harm. Maintaining a balance between the benefits and risks of online social gatherings is essential to ensure their continued positive impact on society.

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit.

Purpose: This study aims to empirically prove the effect of apparatus morality and whistleblowing system on the prevention of village fund fraud. Methodology/Approach: This study is a quantitative research with primary data sources obtained from distributing questionnaires to respondents. The sampling technique used was purposive sampling technique. The sample of this study consisted of 174 village apparatuses in Pangkah District, Tegal Regency. The analysis technique used to test the hypothesis was multiple linear regression. Findings: The results showed that apparatus morality and whistleblowing system had a positive effect on the prevention of village fund fraud. Practical and Theoretical Contribution/Originality: The results of this study are expected to contribute to improving the effectiveness of village fund management against the potential for fraud and also useful as a source of reference for other similar studies. Research Limitation: The limitation of this study lies in the use of questionnaires as the only method of data collection, which may result in inaccurate answers from respondents. Further research is suggested to add interview methods to deepen the topic under study, as well as reduce potential bias.

In the past few years, there has been significant progress made in the area of blockchain. The use of blockchain technology has the potential to revolutionize the educational system by providing individuals with innovative and cost-effective ways to learn, as well as by altering the way teachers and students work together. Additionally, blockchain technology can be utilized for the issuing of unchangeable digital certificates, and it can enhance the present limitations of the existing certificate verification systems by making them quicker, more reliable, and independent of the central authority. The application of blockchain in the context of education has generated significant scientific interest in this field. Nonetheless, research endeavors on the adoption of blockchain in the verification of academic credentials are still in the development phase. In order to shed more light on the field, in this paper we focus on extensively reviewing the body of knowledge on blockchain-based systems for academic certificate verification. Hence, the purpose of this survey is to compile all relevant research into a systematic literature review, highlighting the key contributions from various researchers throughout the years with a focus on the past, present, and future. In this work, we have identified 34 relevant studies out of 1744 papers that were published between 2018 and 2022 by employing the PRISMA framework. We distinguished six major themes covered by the research articles analyzed and also identified research gaps that need to be addressed and explored by the research community. Based on the findings of this review, we provide some recommendations for future research directions and practical applications that can assist researchers, policymakers, and practitioners in the field.

This study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services.

Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.

The digital transformation of any organization must include cybersecurity, without which it is impossible to build a reliable information system. Today, many existing software products, security tools, and IT systems do not match the new environment in which they will have to perform their functions. After the departure of foreign software suppliers, the President of Russia made a decision on the development of the import substitution program and set a deadline for the transition to domestic means of protection until January 1, 2025. In particular, a ban on the use of any foreign software at the facilities of Russia's critical information infrastructure was introduced. Given the current geopolitical situation and the current situation of cyber-threats, there is a need to develop indigenous solutions in the area of information security. Sberbank is actively engaged in import substitution of information security tools using innovative technologies. Sberbank successfully overcomes dependence on Western suppliers and on Western models and methods, changes outdated approaches to risk assessment and management, which helps to effectively address the challenges of replacing cybersecurity tools both for current tasks, and to work in the face of increasing cyber aggression.

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.

The Covid-19 has had an impact on all fields, especially in education. Higher education changes its learning methods from face-to-face to distance learning. The teaching assistant class at PTS ”X” must also turn into distance learning. The online learning process has some limitations so that it increase the academic fraud by students. The purpose of this study is to explain the types of events that occur during online learning in the assistance class, the causal factors and efforts to prevent them. This research is a case study in the teaching assistant class at University X. The data was obtained by inteviewing, observing, and analyzing the assistance documents which were then analyzed by qualitative method. The results of this study indicate that online learning process at University X has not been effective to prevent academic fraud so plagiarism, data manipulation, cheating, and collusion occur. Some recommendations to improve the online learning system should be carried out, such as enforcement of rules and strong punishment related to fraud, modification of the assessment system, increased supervision and good communication between assistants and assistant class participants. The results of this study are expected to be adopted by universities to increase the effectiveness of the online learning system used.

Acts of fraud or extortion that occur in Indonesia are more popular with the term corruption, fraud by internal parties or theft from external parties which can harm companies that focus on this research in the retail sector. In addition, fraud prevention will minimize the possibility of fraud and optimize the possibility of fraud being detected. The data collection technique used is the questionnaire method, namely distributing a list of questions (questionnaires) that will be filled out and answered by respondents. In this study, the validity test will be carried out with the help of the SPSS 25 program. This is done by looking for the correlation of each question item with the total score of the question for the results of respondents' answers that have the interval measurement scale above showing all the indicators used to measure the variables used in this study resulting in r arithmetic from r table. The significance test was carried out by comparing the r table with the calculated r so that the questions measuring each research variable were declared valid.

Forensic accounting is emerging area in countries like Sri Lanka even though it came up many years ago. Corporate frauds have been increasing worldwide, emphasizing the needfulness of forensic accounting and it has become a great opportunity for accountants and other professionals to think beyond the traditional framework. This study examines the perception of accounting professionals regarding the occupational fraud prevention and detection methods and software used in Sri Lanka. The survey was conducted using hundred accounting professionals of Sri Lanka. The results reveal that password protection, external audits, bank reconciliations and internal control review are quite common in use while bank reconciliation, cash review and password protection are also highly employed methods to detect occupational frauds. However, fraud hotline, forensic auditing and forensic accountants are identified as the least used methods. Further, filtering software, virus protection and firewalls could be identified as the commonly used fraud prevention and detection software used in Sri Lankan context. Implementation of effective fraud preventing and detecting methods, software is highly recommended on preventing and detecting corporate frauds in Sri Lanka.

The annual ConV2X is a leading international health tech symposium driving real world evidence, strategy, research, operations and trends to create a blueprint for a new digital health era. The 2021 symposium fetured a scientific program of academic/research presentations in addition to business and industry talks. The research track focused on exploring and sharing developments in blockchain and emerging technologies in health and clinical medicine. Submissions were based on original research, conceptual frameworks, proposed applications, position papers, case studies, and real-world implementation. Selection was based on a peer-review process. Faculty, students, and industry researchers were encouraged to submit abstracts to present ideas before an informed and knowledgeable audience of industry leaders, policy makers, funders, and researchers. This presentation was selected by the scientific reveiw committee. Submission Review Committee • Dave Kochalko, CEO of ARTiFACTS • Anjum Khurshid, UT Austin • Carlos Caldas, UT Engineering • Gil Alterovitz, Harvard Medical School • Kayo Fujimoto, UT Health Houston • Lei Zhang, University of Glasglow • Sean Manion, CSciO of ConsenSys Health • Vijayakuman Varadarajan, University of South Wales • Vikram Dhillon, Wayne State University • Yuichi Ikeda, Kyoto University

This article examines the specifics of banking cybercrimes, their victims, as well as criminals who commit these crimes. The research method is based on statistical data from the Bank of Russia. The author concludes that improving the economic and legal literacy of the population is the most effective way to reduce the trend of banking cybercrime.

This study aims to find out the influence of internal control and individual morality on the prevention of fraud on PT. Regional Development Bank of Southeast Sulawesi. The population in this research is all employees of PT. Southeast Sulawesi Regional Development Bank as many as 55 employees and sampling techniques, namely saturated sampling. The results showed that partial internal control has a cynical effect on the prevention of fraud, individual morality has a significant effect on the prevention of fraud and simultaneously free variables, i.e. internal control and individual morality have a significant influence on the prevention of fraud in PT. Regional Development Bank of Southeast Sulawesi. The coefficient test of determination shows the value of R Square of 0.838 this indicates that the ability of dependent variables is able to explain the variable dependency with a coefficient of determination of 83.8% while the remaining 16.2% is explained by other variables that are not studied. This indicates that the better internal control and individual morality applied, the risk of fraud will be small.

Since Bitcoin's success, there has been a greater emphasis on researching the use of blockchain in a wide range of applications, such as agriculture, education, government, voting systems, etc. This generation of Blockchain applications is termed blockchain 3.0. Blockchain technology provides enhanced security, auditability, privacy, accountability, and many more features over a centralized system. Fraud in insurance is an international problem affecting all insurance subdomains in both developed and developing countries. Fraud, corruption, and many other data-related problems are threatening the financial security of the National Health Insurance Scheme (NHIS) in Ghana and if not attended to, the core aims of the scheme to provide universal healthcare services will not be realized. Consequently, the objective of this work is to design and implement a blockchain-based solution to protect the NHIS from plummeting financially. This paper presents the conceptual view of the proposed system, sequence and use case diagrams, data management framework, smart notification system, and smart claim processing system. The system was evaluated using the DeLone & McLean Information Systems Success Model. It was used to validate the behavioural aspect of the system. The study discovered a significant influence of information quality and user satisfaction. On the contrary, system quality seems to have an almost significant influence on the use and user satisfaction of the proposed system.

ABSTRACT The purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system. ABSTRAK Tujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.

The purpose of this study is to analyze the Forensic Audit Simulation, Investigative Audit, Professionalism, Fraud Prevention. This research was conducted on all auditors conducted on all internal and external auditors of BPKP Banten Province, where the number of internal auditors was 50 people and external auditors were 25 people. The sampling technique in this study used purposive sampling. The type of data used in research is quantitative data. The data source used in this study is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that the variable Forensic Audit, Investigative Audit procedures and Professionalism have proven effects on Fraud Prevention.

This study aims to determine the effect of internal audit on fraud prevention. The object of this research was conducted at PT Asuransi Jasa Indonesia.This type of research is quantitative research. The population in this study amounted to 30 people. The data collected is by distributing questionnaires with correlation data analysis, coefficient of determination, and hypothesis testing t. This study uses SPSS 22 tools for windows. that the implementation of internal audit at PT Asuransi Jasa Indonesia is good enough. In addition, the results of the correlation test indicate that the application of internal audit at PT. Indonesian Insurance Services are quite strong. Hypothesis test results also indicate that internal audit affects fraud prevention at PT Asuransi Jasa Indonesia (fraud)

Currently, fraud detection is employed in numerous domains, including banking, finance, insurance, government organizations, law enforcement, and so on. The amount of fraud attempts has recently grown significantly, making fraud detection critical when it comes to protecting your personal information or sensitive data. There are several forms of fraud issues, such as stolen credit cards, forged checks, deceptive accounting practices, card-not-present fraud (CNP), and so on. This article introduces the credit card-not-present fraud detection and prevention (CCFDP) method for dealing with CNP fraud utilizing big data analytics. In order to deal with suspicious behavior, the proposed CCFDP includes two steps: the fraud detection Process (FDP) and the fraud prevention process (FPP). The FDP examines the system to detect harmful behavior, after which the FPP assists in preventing malicious activity. Five cutting-edge methods are used in the FDP step: random undersampling (RU), t-distributed stochastic neighbor embedding (t-SNE), principal component analysis (PCA), singular value decomposition (SVD), and logistic regression learning (LRL). For conducting experiments, the FDP needs to balance the dataset. In order to overcome this issue, Random Undersampling is used. Furthermore, in order to better data presentation, FDP must lower the dimensionality characteristics. This procedure employs the t-SNE, PCA, and SVD algorithms, resulting in a speedier data training process and improved accuracy. The logistic regression learning (LRL) model is used by the FPP to evaluate the success and failure probability of CNP fraud. Python is used to implement the suggested CCFDP mechanism. We validate the efficacy of the hypothesized CCFDP mechanism based on the testing results.

Over the years, there has been an emphasis not only on the presence of internal control system in the banking sector but also the efficiency of internal control. There is possibility for internal control unit to be present but they are ineffective. This study was carried out to examine internal control system effectiveness and fraud prevention in deposit money banks in Nigeria. The study adopts a descriptive analysis which helps in summarizing the data. Inferential statistics was used such as the multiple regression analysis to explain internal control system effectiveness and fraud prevention. Questionnaires were administered to Nineteen deposit money banks in Nigeria and a total of 40 questions were asked and answered accurately. Cronbach Alpha Coefficient was used to test the reliability of the measurement and as such are reliable because the entire alpha coefficients are greater than 0.6. The findings of the study show that there is a positive and significant relationship between control environment and fraud prevention mechanism The overall result showed that control environment (CE), risk assessment (RA), information and communication (IC) and monitoring (MO) have a positive and significant impact on fraud prevention, whereas control activities have a positive but insignificant effect on fraud prevention. Based on the findings, the study recommends that organizations’ management and those saddled with the responsibility of governance of companies should always be alert to all possible circumstances (business risks) that may threaten the banks’ ability in achieving its set objectives. Management can achieve this through regular assessment of the operating environment of the organization to identify threats arising from competition, legislation, technological changes, etc. The banking sectors should carryout regular reviews of their control system. This can be done at least semi-annually. The management should ensure it receives timely, relevant, and reliable reports for decision-making.

Abstract This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and services. Based on the purposive sampling method, 55 obtained samples were analyzed by using moderated regression analysis. The results show several findings, first, implementation of e-procurement has a significant effect on fraud prevention. Second, the government's internal control system has a significant effect on fraud prevention. The third and fourth findings indicate that the organization ethical culture is supported as a moderating variable. Keywords: e-procurement, government’s internal control system, organization ethical culture, fraud prevention Pengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai PemoderasiAbstrak Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi budaya etis organisasi terhadap hubungan implementasi e-procurement dan sistem pengendalian internal pemerintah dengan pencegahan fraud pengadaan barang dan jasa. Berdasarkan metode purposive sampling diperoleh 10 sampel OPD yang dianalisis dengan menggunakan moderated regression analysis. Hasil menunjukkan beberapa temuan, pertama implementasi e-procurement berpengaruh terhadap pencegahan fraud. Kedua, sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan fraud. Temuan ketiga dan keempat menunjukkan bahwa budaya etis organisasi terdukung sebagai variabel moderasi. Kata Kunci: e-procurement, sistem pengendalian internal pemerintah, budaya etis organisasi, pencegahan fraud.

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention

The rapid global movement questions on how a person had a worldview and how his behavior was influenced by its culture. International business meant that culture frequently used by social science researchers in the national cultural dimensions and that related to the economic growth of the financial aspect. Fraud prevention predicted to have a relation on a national culture that was on how the organization created ethical behavior through good corporate governance. This survey explored some important concepts regarding the national culture dimensions that tend to strengthen the fraud prevention actions on Indonesian State Owned Enterprises (SOEs) Bank in East Java as well as to develop an anti-fraud strategy that can be used as one of the efforts in fraud prevention. The findings suggest that national culture played an important role in creating fraud prevention behavior with long-term orientation as the key aspects to be considering in creating a successful organization strategy to combat fraud.

The concept of banking refers to the multitude of services and products that commercial banks offer to clients and include besides transactional accounts both passive and active products. Due to the increased competitiveness in banking, the relationship between the bank and the client has become an essential factor for the strategy in order to increase customer satisfaction. Currently the banking system is able to store impressive amounts of data that they collect daily, from customer data and transaction details to data on their transactional or risk profile. The process through which large amounts of data are analyzed, extracted, identified and the information obtained using mathematical and statistical models are interpreted is known as data mining. The discovery of knowledge from data involves identifying some models, some patterns with which certain events or possible risks are anticipated. This process helps banks to develop strategies in areas such as customer retention and loyalty, customer satisfaction, fraud detection and prevention, risk management, money laundering prevention. The aim of this paper is to present the concept of data mining and the concept of data discovery (KDD), but also the impact and important use of data mining techniques in the banking sector. This paper explores and reviews various data mining techniques that are applied in the banking sector but also provides insight into how these techniques are used in different areas to make decision-making easier and more efficient.

This paper examines the issues of internal control viz., fraud prevention in the banking industry, adopting both primary and secondary data. Primary data was used to test internal control while secondary data were employed to test fraud prevention. The main primary variables were separation of duties, monitoring, and staff qualifications while the main secondary variables are bank profit, regulation, technology and M2. In both cases regression techniques were adopted. The results show that internal control on its own is effective against fraud, but not all staff are committed to it, while the secondary data is quite supportive of the primary data but more exemplifying in that M2, staff qualifications and technology were significant throughout the various dependent variables. It is also clear from the regressions that technological based fraud is significant. The paper recommends the continuation of the cashless policy of the Central Bank to reduce available cash and improvement in educated staff engagement to reduce fraud in the banking system.

Some cases of corruption have taken place in several universities in Indonesia. To prevent and handle the cases, internal auditors play pivotal roles in detecting and preventing fraud. Therefore, effective methods to detect and prevent fraud are needed. The methods are expected to set the appropriate measures to detect and prevent fraud effectively. This research proposed a question how the internal auditors perceive the effectiveness of fraud detection and prevention methods. The research aimed to conduct a descriptive analysis towards the auditor’s fraud-related knowledge and examine the internal auditor’s perception towards the effectiveness of fraud detection and prevention methods. The objects of this research were internal auditors who worked at universities in Indonesia where the respondents were randomly selected. This study used a series of questionnaires to gather the information from the previously-surveyed respondents. The questionnaires in this study refered to the previous research conducted by Bierstaker et al. (2006). The results of this research reveal that the most effective fraud detection and prevention procedures are operational audits, internal control review and improvement, cash reviews, code of sanctions against suppliers/contractors and ethics officers. Meanwhile, five most ineffective of fraud prevention and detection procedures are virus protection, financial rasio, firewalls, filtering software, and organizational use of forensic accountants. The results of this study differs from the previous research conducted by Bierstaker et al. (2006), which suggests that the most effective procedure for fraud detection and prevention is the use of information technology

This research attempts to determine the behaviour of fraudsters in a continuous audit system where the fraudsters have multiple options for committing fraud. The system is modelled as a Continuous Time Markov Chain where the state changes are caused by the fraudster's actions. The model uses a dynamic game with probabilistic transitions to determine the expected behaviour of the fraudster.

Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of theirapplication are likely to differ from larger organizations.

Service commissions, which are claimed by Ad-Networks and Publishers, are susceptible to forgery as non-human operators are able to artificially create fictitious traffic on digital platforms for the purpose of committing financial fraud. This places a significant strain on Advertisers who have no effective means of differentiating fabricated Ad-Reports from those which correspond to real consumer activity. To address this problem, we contribute an advert reporting system which utilizes opportunistic networking and a blockchain-inspired construction in order to identify authentic Ad-Reports by determining whether they were composed by honest or dishonest users. What constitutes a user’s honesty for our system is the manner in which they access adverts on their mobile device. Dishonest users submit multiple reports over a short period of time while honest users behave as consumers who view adverts at a balanced pace while engaging in typical social activities such as purchasing goods online, moving through space and interacting with other users. We argue that it is hard for dishonest users to fake honest behaviour and we exploit the behavioural patterns of users in order to classify Ad-Reports as real or fabricated. By determining the honesty of the user who submitted a particular report, our system offers a more secure reward-claiming model which protects against fraud while still preserving the user’s anonymity.