加强预防欺诈和内部控制:内部审计在公共部门治理中的关键作用

IF 3 Q2 BUSINESS Cogent Business & Management Pub Date : 2024-07-31 DOI:10.1080/23311975.2024.2382389
Nadirsyah, Mirna Indriani, Ratna Mulyany
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引用次数: 0

摘要

本研究旨在探讨内部审计职能(IAF)、内部控制(IC)和防欺诈(FP)对治理(GOV)的影响。此外,本研究还探讨了内部审计职能(IAF)、内部控制(IC)和防欺诈(FP)是否对治理(GOV)产生影响。
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Enhancing fraud prevention and internal control: the key role of internal audit in public sector governance
This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC...
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来源期刊
CiteScore
4.40
自引率
10.00%
发文量
301
审稿时长
16 weeks
期刊介绍: Cogent Business & Management is a fully peer-reviewed, open access journal with a mission to help researchers reach a truly global audience, interact with experts in their field, and discover new connections across diverse fields of research. Cogent Business & Management considers original research articles, reviews and letters in the following branches of business and management research: Accounting, Corporate Governance & Business Ethics Banking & Finance Information & Technology Management Management Marketing Operations Management.
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