The Influence of Internal Control Systems, Internal Audit, and Human Resource Competence on Fraud Prevention

Abstract

Abstract: Fraud is an action that is deliberately carried out by parties within a management to gain personal advantage and of course it is detrimental. This review literature reviews the variables that influence fraud prevention (y) as the dependent factor, the application of internal control systems (x1), the role of internal audit (x2) and human resource capabilities (x3) as independent factors. The purpose of writing this article is to develop a hypothesis about the effect between variables so that it can be used in further research. The results of a literature review of this article conducted by the author show that the variable implementation of the internal control system (x1) has an effect on fraud prevention (y), the role of auditing (x2) has an effect on fraud prevention (y), and the capacity of human resources (HR) has an effect on variables fraud prevention (y).