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Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...
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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 Supervisory Apparatus of Local Government Agencies in Indonesia using a …
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We analyze the determinants of the excessive administrative spending of local governments in Indonesia. In an …
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The governance principle is an important aspect of good governance, and its implementation is believed to have a good impact on governance outcomes, such as corruption reduction and performance improvement. The governance principle has been developed for several types of organisations. However,...
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fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive … study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of … governance in all the province to be able to reduce frequency fraud in local governments …
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