The efficacy of control environment as fraud deterrence in local government

Nuswantara, Dian Anita; Maulidi, Ach; Pujiono, Pujiono

doi:10.1515/mmcks-2017-0035

Cited by 12 publications

(10 citation statements)

References 58 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Control environment has enable firms to control fraud and reduce corruption in local government according to Nuswantara, Maulidi and Pujiono (2017). This concurs with current study result where through audit, policies and produre with clear command line ethical issue have be able to be upheld in the county.…”

Section: Control Environment Resultssupporting

confidence: 88%

“…This investigation was performed in Zambia, and the findings were analyzed using Pearson's correlation, but the present investigation was conducted in Kenya under a devolved unit of governance, and analyzed utilizing regression analysis. Nuswantara, Maulidi and Pujiono (2017) examined the control environment efficacy on fraud deterrence. The research was performed in local government institution in Indonesia which adopted contingency theory to explain risk management control system in relation to public sector management.…”

Section: Empirical Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Internal Control Systems and Revenue Collection Performance of the County Government of Kericho, Kenya

KIPKURUI,

MAKORI, PhD

2023

strategicjournals.com

View full text Add to dashboard Cite

This study inspected the impact of internal control systems on performance of revenue collection of the County Government of Kericho, Kenya. Explanatory research design was adopted and the target population for the investigation comprised 62 employees drawn from County Government of Kericho who have direct involvement in revenue management. Data was analyzed using the Statistical Package for Social Scientists and results presented in form of tables and figures. The findings revealed that control activities had positive significant relationship with revenue collection performance. The study concluded that internal control systems had positive significant effect on performance of revenue collection in County Government of Kericho where all the variables, control activities, monitoring, risk assessment, communication and control environment significantly contributed to the performance. Study recommended that the county should improve control activity through enhancing reconciliation and review of function periodically. The county government should also enhance the accuracy of their report though adoption of information accounting systems as well as accounting tools like QuickBooks. In order to improve monitoring in the county automation, continuous assessment of internal control system and independent process checks and evaluation should be done continuously. High risk assessment should be conducted to eliminate systemic risks that can be identified and document. Due to weak channel of communication within the county, there is need to improve policies, and regulation that govern communication channels to ensure proper sharing of reports and strengthen security of information. A central information centers will also assist in collection and dissemination on revenue activities. Finally, the study recommended ethical values to be upheld in the county to reduce corruption and mismanagement of revenue collected at the county level. There is need to enhance the responsibility and authority structure of chain of command to reduce loop holes in internal control system.

show abstract

Section: Control Environment Resultssupporting

confidence: 88%

Section: Empirical Reviewmentioning

confidence: 99%

Internal Control Systems and Revenue Collection Performance of the County Government of Kericho, Kenya

KIPKURUI,

MAKORI, PhD

2023

strategicjournals.com

View full text Add to dashboard Cite

show abstract

“…Implicitly, the internal control environment is significant in explaining variations in financial accountability. This is consistent with agrees with (Yurniwati & Rizaldi, 2015;Nuswantara et al, 2017;Saidu & Zabedah, 2013)who noted that the control environment helps employees to be conscious about fraudulent actions. Given that the current study was not particular on fraudulent practices in Lira District Local Government, the status of financial accountability demonstrates minimized levels of fraud.…”

Section: Regression Testssupporting

confidence: 90%

“…The control environment sets the tone for implementing effective internal control (Yurniwati & Rizaldi, 2015). The encouragement of a control environment by a local government would offer a springboard on which to control and manage fraud (Nuswantara, Maulidi, & Pujiono, 2017). In any case, if a controlled environment is absent, it would most likely increase higher chances of fraudulent practices in local government.…”

Section: Effect Of Control Environment On Financial Accountabilitymentioning

confidence: 99%

Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

Eton

Mwosi²,

Ogwel³

2022

IJFAM

View full text Add to dashboard Cite

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda. Keywords: 1. Control activities 2. Control environment 3. Financial accountability 4. Internal control 5. Monitoring of activities

show abstract

“…And (2) What role played by the laws and regulations in a pandemic that may cause this fraud? The previous research already unveil factors influencing fraud in normal situation both in private and public sectors(Maulidi, 2017); (Nuswantara, Maulidi, & Pujiono, 2017); (Nuswantara & Ach, 2020).This study tries to explore in a very different situation where the emergency decision become priority so that welcome the fraudulent action. The result of this study will benefit not only in emergency situation but also may apply in regular one in a better way.…”

mentioning

confidence: 99%

Behind the Law of Goods/Services Procurement Implementation during Covid-19

Gemiartha¹,

Suwardi²,

Nuswantara³

2021

theijbm

Self Cite

View full text Add to dashboard Cite

Behind the Law of Goods/Services Procurement Implementation during Covid-19 IntroductionThe Covid-19 pandemic at the beginning of 2020 has had a tremendous impact on goods/services procurement, particularly in health sector. This research tries to disclose (1) What are some of the fraudulent actions that could arise during the pandemic period in the health sector procurement process? And (2) What role played by the laws and regulations in a pandemic that may cause this fraud? The previous research already unveil factors influencing fraud in normal situation both in private and public sectors(Maulidi, 2017); (Nuswantara, Maulidi, & Pujiono, 2017); (Nuswantara & Ach, 2020).This study tries to explore in a very different situation where the emergency decision become priority so that welcome the fraudulent action. The result of this study will benefit not only in emergency situation but also may apply in regular one in a better way. It also gives insightful recommendation for government as a regulator to reformulate existing Goods/Services Procurement regulations comprehensively to anticipate any misconduct in unusual situation such as pandemic.The rapid and widespread of the virus forced the Indonesian government both at the central and regional levels to establish an emergency condition. On Wednesday, April 1, 2020, under President JokoWidodo (Jokowi) command, the central government declared an emergency status for the increasingly worrying outbreak of the COVID-19 corona virus. In almost a month, positive cases of the corona virus have touched the number 1,528 (www.detik.com). This forced the President to issue Presidential Decree No. 12/2020 concerning the Establishment of the Non-Natural Disaster Status COVID-19 as a National Disaster signed by President JokoWidodo on April 13, 2020. The enactment of this national disaster status shows that the state is here to protect its citizens in a real way and consistent with the dangers of exposure to the COVID-19 corona virus. Hence, emergency decision-making must be carried out as crucial role in relieving and reducing various losses and damages, such as such as losing jobs, deadness, and destructive protests (Zhang, et al, 2018).Immediate impact is required to prevent more serious damage. Because the impact that is felt has penetrated all fields, including the mortality, economy and social sectors (Supriatna, 2020)(Heuveline & Tzen, 2021). In the health and social sector, the government has to prevent the wider spread of new cases and treat patients who have been affected by Covid-19. This treatment requires infrastructure, medical materials and medicines that must be immediately provided by the government, both central and local governments. In this emergency, the procurement of goods and services handling

show abstract

The efficacy of control environment as fraud deterrence in local government

Abstract: Abstract. In a globalised scenario, the topic of an enormous increase of malfeasance in the local

Cited by 12 publications

References 58 publications

Internal Control Systems and Revenue Collection Performance of the County Government of Kericho, Kenya

Internal Control Systems and Revenue Collection Performance of the County Government of Kericho, Kenya

Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

Behind the Law of Goods/Services Procurement Implementation during Covid-19

Contact Info

Product

Resources

About