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September 10, 2025Indonesian Journal of Sustainability Accounting and ManagementOpen Access

The Effect of Internal Control Mechanism Towards Fraud Prevention in Small and Medium Enterprises

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Authors

AAAzwa Fariza AzizanMAMazurina Mohd Ali

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Overview

Quantitative analysis reveals internal controls significantly enhance fraud prevention in SMEs, suggesting a robust framework is crucial.

Key Points

  • Effective internal control mechanisms reduce fraud occurrences among employees in SMEs, promoting ethical behavior.
  • Regression analysis demonstrated that control environment and monitoring activities are crucial in mitigating fraud risks.
  • The study employed a quantitative approach, collecting data through questionnaires from 131 SME owners across various sectors.
  • Findings underscore the importance of assessing and enhancing internal controls to safeguard SMEs against fraudulent activities.

Cite This Study

Azizan et al. (2024) studied this question.

synapsesocial.com/papers/68c2443bb210217d647aa332https://doi.org/10.28992/ijsam.v8i1.843
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