Internal Control Functions and Good Corporate Governance as Preventive Measures Against Public Sector Accounting Fraud

Authors

  • Lidya Pratiwi Irfan Universitas Hasanuddin
  • Haliah Haliah Universitas Hasanuddin
  • Andi Kusumawati Universitas Hasanuddin

Abstract

The relationship between internal control functions and good corporate governance plays a critical role in preventing accounting fraud within the public sector. Good corporate governance complements internal controls by promoting transparency, accountability, and ethical leadership. Governance structures define the roles and responsibilities of management and board members, ensuring that decisions are made with the organization's best interests in mind. Ethical guidelines and codes of conduct, supported by effective oversight, create a culture of integrity that discourages fraud and encourages accountability. Preventive measures include regular audits, transparent reporting, segregation of duties, and the establishment of whistleblower mechanisms. Therefore, the alignment of internal control functions with good corporate governance principles is essential for promoting integrity and preventing fraud in public sector accounting.

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Published

2024-10-09

How to Cite

Pratiwi Irfan, L., Haliah, H., & Kusumawati, A. . (2024). Internal Control Functions and Good Corporate Governance as Preventive Measures Against Public Sector Accounting Fraud. International Journal of Comparative Accounting And Management Science (IJCAMS), 3(3), 1–12. Retrieved from https://ijcams.sbm.or.id/index.php/ams/article/view/37

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