Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review

Salma Shauti ; Roska Rausyanfikr Asadurrabi ; Muhammad Syahrudin
Gentra : Journal of Accounting and Finance (GWJAF) 📅 2026 Vol 1, No 1
Abstract
Fraud remains a crucial issue in corporate governance practices in Indonesia, both in the public and private sectors. Various efforts have been made through strengthening internal control systems, optimizing the role of internal audit, and implementing whistleblowing systems. However, corruption, financial statement manipulation, and misuse of funds still occur frequently. This condition indicates that corporate oversight mechanisms are not yet functioning optimally, especially because internal audit and whistleblowing systems are often implemented separately. This study aims to systematically examine the implications of whistleblowing and internal audit in preventing fraud in corporate governance in Indonesia. This study uses the Systematic Literature Review (SLR) method with a qualitative approach to relevant scientific articles. The results of the study show that internal audit plays an important role in assessing the effectiveness of internal controls and risk management, while whistleblowing serves as an early disclosure mechanism for fraudulent practices that are difficult to identify through conventional audit procedures. In addition, the literature also confirms that the integration of internal auditing and violation reporting systems can increase transparency, strengthen accountability, and support the realization of more effective corporate governance. Thus, the synergy between these two mechanisms is an important strategy in strengthening fraud prevention in Indonesia.
Keywords
corporate governance; fraud; internal audit; whistleblowing
How to Cite

Salma Shauti, et al. (2026). Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review. Gentra : Journal of Accounting and Finance (GWJAF), 1(1).

Salma Shauti; Roska Rausyanfikr Asadurrabi; Muhammad Syahrudin, "Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review," Gentra : Journal of Accounting and Finance (GWJAF), vol. 1, no. 1, 2026.

Salma Shauti; Roska Rausyanfikr Asadurrabi; Muhammad Syahrudin. "Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review." Gentra : Journal of Accounting and Finance (GWJAF), vol. 1, no. 1, 2026.

Salma Shauti; Roska Rausyanfikr Asadurrabi; Muhammad Syahrudin. "Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review." Gentra : Journal of Accounting and Finance (GWJAF) 1, no. 1 (2026).

Salma Shauti, et al. (2026) 'Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review', Gentra : Journal of Accounting and Finance (GWJAF), 1(1).

Salma Shauti; Roska Rausyanfikr Asadurrabi; Muhammad Syahrudin. Implications of Whistleblowing and Internal Audit on Fraud Prevention in Corporate Governance in Indonesia: A Sys-tematic Literature Review. Gentra : Journal of Accounting and Finance (GWJAF). 2026;1(1).

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