Strategi Audit Internal dalam Mengurangi Risiko Fraud: A Systematic Literature Review
DOI:
https://doi.org/10.61104/alz.v4i2.5673Keywords:
Audit Internal, Big Data Analytics, Pengendalian Internal, Pencegahan Fraud, Whistleblowing System.Abstract
Tindak kecurangan (fraud) terus mengancam integritas organisasi di sektor publik maupun swasta, sehingga fungsi audit internal menjadi instrumen pertahanan yang semakin krusial. Penelitian ini bertujuan mensistematisasi strategi audit internal yang terbukti efektif dalam mereduksi risiko fraud serta menganalisis faktor pendukung dan penghambatnya. Metode yang digunakan adalah Systematic Literature Review (SLR) berpedoman PRISMA 2020, melalui penelusuran database Scopus, Google Scholar, dan ProQuest dengan rentang publikasi 2021-2025, menghasilkan 13 artikel yang memenuhi kriteria inklusi. Hasil penelitian menunjukkan bahwa efektivitas audit internal ditopang oleh tiga pilar utama: independensi auditor, cakupan pemeriksaan komprehensif, dan penguatan pengendalian internal berbasis kerangka COSO. Integrasi penilaian risiko, whistleblowing system, serta teknologi big data analytics membentuk ekosistem pencegahan fraud yang adaptif. Namun, moral hazard akibat asimetri informasi dan lemahnya budaya integritas organisasi menjadi penghambat implementasi. Penelitian ini menyimpulkan bahwa audit internal perlu direorientasi menjadi instrumen strategis terintegrasi dalam tata kelola organisasi, didukung kompetensi forensic auditing dan teknologi kecerdasan buatan untuk deteksi fraud secara real-time.
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