Establishing an effective internal control system for fraud prevention: a structured literature review / Nor Hafizah Abdul Rahman ... [et al.]

• Main Authors: Abdul Rahman, Nor Hafizah, Jamaluddin, Adibah, Hamzah, Noradiva, Aziz, Khairul Azman
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2019
• Subjects: Total quality management. Benchmarking; Fraud. Swindling. Confidence games
• Online Access: http://ir.uitm.edu.my/id/eprint/29133/1/29133.pdf; http://ir.uitm.edu.my/id/eprint/29133/

This study presents a structured literature review of an effective internal control system. The purpose of this study is to explore and review articles in the field of internal control effectiveness using the Guthrie, Ricceri and Dumay (2012)’s framework. The literature indicates that effective inte...