Narrative Literature Review: Fraud Prevention Efforts Through Strengthening Organizational Governance and Ethics

DOI

10.2991/978-94-6463-956-8_14How to use a DOI?

Keywords

Ethics; fraud; internal control; whistleblowing

Abstract

This study aims to review and examine the existing literature on fraud prevention in the public sector, with a focus on strengthening governance and establishing an organizational ethical culture as the main mechanisms in mitigating fraudulent practices. The method used is a narrative literature review. This study analyzes reputable journal articles, policy reports, and institutional documents published over the past ten years. Relevant studies were identified through academic databases using keyword searches related to governance, ethics, and fraud prevention. The collected literature was analyzed using a literature review to identify research gaps and existing gaps. The research findings show that strong internal controls, effective whistleblowing mechanisms, and the internalization of ethical values significantly enhance an organization’s capacity to prevent and detect fraud. Furthermore, the integration of governance and ethics creates a synergistic effect that enhances transparency, accountability, and public trust in government institutions. The findings also highlight the limited research on fraud prevention that incorporates ethical culture and religiosity as moderating variables. Theoretically, this study contributes to the development of a governance and ethics framework for fraud prevention by consolidating various research findings. Practically, the results of this study provide insights for policymakers and auditors to design an integrated strategy that combines internal controls, reporting mechanisms, and an ethical culture to strengthen fraud prevention measures. The study is also expected to increase public awareness in participating in assisting the government in fraud prevention.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Netty Herawaty
AU  - Fitrini Mansur
AU  - Ratih Kusumastuti
PY  - 2025
DA  - 2025/12/26
TI  - Narrative Literature Review: Fraud Prevention Efforts Through Strengthening Organizational Governance and Ethics
BT  - Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
PB  - Atlantis Press
SP  - 168
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-956-8_14
DO  - 10.2991/978-94-6463-956-8_14
ID  - Herawaty2025
ER  -