Analysis of the Role of Public Sector Internal Auditors in Risk Mitigation Fraud in the Public Sector
Keywords:
Internal Audit; Fraud, Public Sector, Risk Mitigation, Whistleblowing System.Abstract
Fraud in the public sector is a serious problem that can threaten the stability and efficiency of public sector governance. This study aims to analyze the role of public sector internal auditors in mitigating fraud risks. The method used is a literature review with a qualitative descriptive approach, examining 15 relevant journals. The results indicate that public sector internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technologies such as the Whistleblowing System. The effectiveness of public sector internal audit is supported by strong leadership and a high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective public sector internal audit is crucial in enhancing transparency and accountability and recommends the need for cross-regional comparative analysis to evaluate the diversity of public sector internal audit practices. In addition, further research is needed to explore the impact of information technology and the Whistleblowing System on fraud prevention, as well as the role of leadership and organizational culture in supporting the public sector internal audit function.
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