Sistematic Literature Review: The Strategy For Preventing Government Financial Report Fraud
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Tujuan dari penelitian ini adalah untuk menemukan metode untuk menghentikan penipuan laporan keuangan, baik di negara maju maupun berkembang. Metode penelitian menggunakan Sistematic Literature Review (SLR) yang dipopulerkan oleh Kitchenham. Penggunaan pendekatan ini, diharapkan dapat berguna untuk mengetahui cara mencegah penipuan laporan keuangan pemerintah yang dapat diidentifikasi, dikumpulkan, dan disatukan. Pengendalian Internal yang Baik dan Efektif, Peningkatan Budaya Organisasi, Pembuatan Kebijakan dan Prosedur untuk Mencegah Fraud (kebijakan anti-fraud), Whistle Blowing, dan Pelaksanaan Akutansi Forensik adalah beberapa strategi yang efektif untuk mencegah penipuan laporan keuangan, menurut hasil sintesis enam belas artikel.
The purpose of this study is to identify strategies for preventing financial statement fraud in both industrialized and developing nations. The systematic literature review (SLR), made popular by Kitchenham, is the research methodology used. This strategy is anticipated to be helpful in understanding how to stop fake government financial reports that can be located, gathered, and aggregated. The synthesis of sixteen articles suggests that good and effective internal control, improved organizational culture, the creation of anti-fraud policies and procedures, whistleblowing, and the use of forensic accounting are some of the most successful methods for preventing financial statement fraud.
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