The Influence Of Accounting Information Systems, Internal Control Systems And The Implementation Of Good Corporate Governance In Efforts To Prevent FRAUD

Muhammad Irfan Florid, Rudi Feri Hendra, Pupung Purnamasari
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引用次数: 3

Abstract

Fraud, corruption, misuse of assets, and embezzlement of funds are still a scourge for most companies, especially companies engaged in financial services. This is because the processing of work that has been divided into tasks and authorities and the expansion of supervision of company elements makes the scope of supervision wider. The writing method used in this scientific article is a qualitative method and literature review (Library Research). In studying theories and relationships, ausality or influence between variables comes from books and journals that are accessed offline or online. from Google Scholar, Mendeley, or other online media. This scientific article is a qualitative descriptive type that emphasizes the actual problem and research that describes the Effects of Accounting Information Systems, Internal Control Systems, and the Implementation of Good Corporate Governance in Efforts to Prevent Fraud. This study aims to determine how accounting information systems, systems influence Internal Control and Implementation of Good Corporate Governance in Efforts to Prevent Fraud with the method used is to conduct a literature review of relevant previous research. These results indicate that the Accounting Information System,iInternaliControliSystemianditheiImplementation of Good Corporate Governance I have an affection Fraud Prevention. The conclusions from the results of the literature test in this study are as follows: The Accounting Information System has a positive effect on Fraud Prevention, and Internal Control has a positive effect on Fraud Prevention. The implementation of Good Corporate Governance has a positive effect on Fraud Prevention.
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会计信息系统、内部控制系统和实施良好的公司治理对防止舞弊的影响
欺诈、腐败、滥用资产和挪用资金仍然是大多数公司,特别是从事金融服务的公司的祸害。这是因为将工作划分为任务和权限的处理,以及公司要素监管的扩大,使得监管的范围更加广泛。这篇科学文章的写作方法是定性法和文献综述(Library Research)。在研究理论和关系时,变量之间的一致性或影响来自于离线或在线访问的书籍和期刊。从Google Scholar, Mendeley或其他在线媒体获取。这篇科学文章是一种定性描述类型,强调实际问题和研究,描述了会计信息系统、内部控制系统和实施良好的公司治理在防止欺诈方面的作用。本研究旨在确定会计信息系统、制度如何影响内部控制和实施良好的公司治理以防止欺诈,所采用的方法是对以往相关研究进行文献回顾。这些结果表明,会计信息系统、内部管理系统和实施良好的公司治理对防止欺诈有影响。本研究的文献检验结果得出如下结论:会计信息系统对预防舞弊具有正向作用,内部控制对预防舞弊具有正向作用。实施良好的公司治理对防止欺诈有积极的作用。
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