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Menampilkan 1–2 dari 2 artikel
The Role of Internal Oversight Based on Fraud Risk Control in Enhancing Regional Financial Accountability
Geofanny Edo Pratama
; Dian Ferriswara
; Sarwani Sarwani
; Sri Kamariyah
International Journal of Humanities and Social Sciences Reviews
Vol 3
, No 2
(2026)
Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. Thi...
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Risk-Based Internal Oversight of Local Government Finance: A Literature Review on Fraud Prevention and Control
Geofanny Edo Pratama
; Dian Ferriswara
; Sarwani Sarwani
; Sri Kamariyah
International Journal of Social Sciences and Communication
Vol 2
, No 1
(2026)
Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and li...
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