Internal Control Functions and Good Corporate Governance as Preventive Measures Against Public Sector Accounting Fraud
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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Copyright (c) 2024 Lidya Pratiwi Irfan, Haliah Haliah, Andi Kusumawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal of Comparative Accounting And Management Science (IJCAMS)
© 2022
This work is licensed under a Creative Commons Attribution 4.0 International License
