Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.]
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2019
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29736/ |
| _version_ | 1848807315632816128 |
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| author | Abdul Rahman, Nor Hafizah Hamzah, Noradiva Jamaluddin, Adibah Aziz, Khairul Azman |
| author_facet | Abdul Rahman, Nor Hafizah Hamzah, Noradiva Jamaluddin, Adibah Aziz, Khairul Azman |
| author_sort | Abdul Rahman, Nor Hafizah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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 internal control can reasonably reduce business risks and prevent occurrence of fraud. This paper reports findings, based on articles on internal control effectiveness published from 2000 to 2018. The review process was conducted in five stages, (1) formulation of research objectives to determine the classifications, boundaries, and definition; (2) the selection of journals; (3) the examination of the title and abstract of selected articles; (4) pilot test and adapted classification and (5) the classification to establish a range of descriptive statistics in order to understand the patterns emerging from the reviewed articles. The finding provide a basis for several aspects of future research of internal control effectiveness in assessing business risks for prevention of fraud. |
| first_indexed | 2025-11-14T22:40:52Z |
| format | Article |
| id | uitm-29736 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:52Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-297362024-07-25T03:31:36Z https://ir.uitm.edu.my/id/eprint/29736/ Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] apmaj Abdul Rahman, Nor Hafizah Hamzah, Noradiva Jamaluddin, Adibah Aziz, Khairul Azman HV Social pathology. Social and public welfare. Criminology Fraud. Swindling. Confidence games 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 internal control can reasonably reduce business risks and prevent occurrence of fraud. This paper reports findings, based on articles on internal control effectiveness published from 2000 to 2018. The review process was conducted in five stages, (1) formulation of research objectives to determine the classifications, boundaries, and definition; (2) the selection of journals; (3) the examination of the title and abstract of selected articles; (4) pilot test and adapted classification and (5) the classification to establish a range of descriptive statistics in order to understand the patterns emerging from the reviewed articles. The finding provide a basis for several aspects of future research of internal control effectiveness in assessing business risks for prevention of fraud. Universiti Teknologi MARA Cawangan Selangor 2019 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29736/2/29736.pdf Abdul Rahman, Nor Hafizah and Hamzah, Noradiva and Jamaluddin, Adibah and Aziz, Khairul Azman (2019) Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.]. (2019) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 14 (4). pp. 1-30. ISSN 2550-1631 |
| spellingShingle | HV Social pathology. Social and public welfare. Criminology Fraud. Swindling. Confidence games Abdul Rahman, Nor Hafizah Hamzah, Noradiva Jamaluddin, Adibah Aziz, Khairul Azman Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title | Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title_full | Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title_fullStr | Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title_full_unstemmed | Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title_short | Establishing an effective internal control system for fraud prevention: a structured literature review/ Nor Hafizah Abdul Rahman… [et al.] |
| title_sort | establishing an effective internal control system for fraud prevention: a structured literature review/ nor hafizah abdul rahman… [et al.] |
| topic | HV Social pathology. Social and public welfare. Criminology Fraud. Swindling. Confidence games |
| url | https://ir.uitm.edu.my/id/eprint/29736/ |