Establishing an effective internal control system for fraud prevention: a structured literature review / Nor Hafizah Abdul Rahman ... [et al.]

Abdul Rahman, Nor Hafizah and Jamaluddin, Adibah and Hamzah, Noradiva and Aziz, Khairul Azman (2019) Establishing an effective internal control system for fraud prevention: a structured literature review / Nor Hafizah Abdul Rahman ... [et al.]. Asia-Pacific Management Accounting Journal (APMAJ), 14 (3). pp. 19-49. ISSN 2550-1631

Abstract

This study presents a structured literature review of an effective internal control system. The purpose of this study is to explore and review articles in the field of internal control effectiveness using the Guthrie, Ricceri and Dumay (2012)’s framework. The literature indicates that effective internal control can reasonably reduce business risks and prevent occurrence of fraud. This paper reports findings, based on articles on internal control effectiveness published from 2000 to 2018. The review process was conducted in five stages, (1) formulation of research objectives to determine the classifications, boundaries, and definition; (2) the selection of journals; (3) the examination of the title and abstract of selected articles; (4) pilot test and adapted classification and (5) the classification to establish a range of descriptive statistics in order to understand the patterns emerging from the reviewed articles. The finding provide a basis for several aspects of future research of internal control effectiveness in assessing business risks for prevention of fraud.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Abdul Rahman, Nor Hafizahhafizah587@uitm.edu.my
Jamaluddin, Adibahadibahj@uitm.edu.my
Hamzah, Noradivaadibz@ukm.edu.my
Aziz, Khairul Azmankhairul.aziz@ukm.edu.my
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Total quality management. Benchmarking
H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Fraud. Swindling. Confidence games
H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Computer crimes
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 14
Number: 3
Page Range: pp. 19-49
Item ID: 29133
Uncontrolled Keywords: Structured literature review, Internal control, Fraud prevention
URI: http://ir.uitm.edu.my/id/eprint/29133

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