The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management

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Internal control systems positively influence accountability in village financial management, minimizing fraud risk.
Accessibility of financial reports significantly enhances accountability, making village financial management more transparent.
Analysis was conducted using questionnaires from 29 villages in Samosir Regency, achieving a 100% response rate.
Improved internal control and accessibility are essential for enhancing accountability, ultimately reducing fraud.

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Observational analysis shows improved accountability reduces fraud in village financial management, suggesting better controls essential.

Siallagan et al. (2025) studied this question.

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