Meitasir, Bella Chenia and Komalasari, Agrianti and Septiyanti, Ratna (2022) Whistleblowing System and Fraud Prevention: A Literature Review. Asian Journal of Economics, Business and Accounting, 22 (18). pp. 23-29. ISSN 2456-639X
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Abstract
Aims: This study examines previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. Study Design: This study reviews the literature on fraud prevention available in various databases. Place and Duration of Study: Samples were taken from 10 accredited journals in Indonesia, publication date of the last 10 years from 2012 to 2021. Methodology: This study is a literature review study carried out in stages: determining the formulation of the problem and research questions using the PICO (Problem, Intervention, Comparison, Outcome) method, searching for articles/publications based on the inclusion and exclusion criteria that have been determined, perform analysis and synthesis of the articles that have been collected. Conclusion: The results of this study indicate that a whistleblowing system is a form of reporting and supervision of an organization or company. There are 4 (four) essential elements in the Whistleblowing System, namely anonymity, independence, accessibility, and follow-up. Whistleblowing System is an effective mechanism for preventing fraud. Its implementation requires the company's commitment to protecting the whistleblower's data, a transparent and responsible reporting mechanism, and evaluating and improving the system. Therefore, companies are advised to implement an effective whistleblowing system to support fraud prevention.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr. Agrianti Komalasari |
| Date Deposited: | 02 May 2023 01:41 |
| Last Modified: | 02 May 2023 01:41 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/50875 |
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