the PENGARUH DATA MINING, WHISTLE BLOWING SISTEM DAN SISTEM PENGENDALIAN INTERNAL TERHADAP DETEKSI DINI FRAUD

Abstract

Risk management has a very important role in running a business and reducing the possibility of fraud where fraud is the deliberate presentation of false financial reports by omitting or adding certain amounts to deceive the owners of the rights to the financial statements. The purpose of this research is to determine the effect of data mining, whistle blowing systems, and internal control systems on the early detection of fraud. This research uses a literature review method sourced from previous research journals both online and offline. The results of this research are that data mining and internal control have a positive effect on fraud prevention. Meanwhile, the whistle blowing system has a difference of opinion from 2 of the 5 previous researchers, where 2 of them stated that the whistle blowing system has no positive effect and is not effective in preventing fraud. This research concludes that the whistle blowing system has less influence on early detection of fraud compared to data mining and internal control.