Tarjo, Tarjo; Vidyantha, Henryan Vishnu; Anggono, Alexander - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-19
It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify fraud. However, the use of this well-known strategy in municipal administration is still uncommon. Fraud is a major concern in local government fiscal management. We acquired 151 data points from the...
