August 23, 2025Qubahan Academic JournalOpen Access

The Strengthening Fraud Prevention in Higher Education: An Empirical Study of Internal Control System and Good University Governance

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Empirical analysis reveals internal control systems enhance fraud prevention in higher education, suggesting strong governance is essential.

A robust internal control system significantly contributes to fraud prevention in educational institutions, emphasizing the need for oversight.
Findings indicate that good university governance not only supports fraud prevention but also mediates the relationship with internal control systems.
Structural equation modeling with the Partial Least Squares method was utilized to analyze data from higher education institutions in Eastern Indonesia.
Enhancing governance practices and internal controls is crucial for effectively tackling fraud in Indonesian universities.

Larasati et al. (2025) studied this question.

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Empirical analysis reveals internal control systems enhance fraud prevention in higher education, suggesting strong governance is essential.