Role of Internal Audit, Fraud Detection, and Prevention in Universities: A Literature Review

From time to time, transparency and accountability in universities have grown wider encourage make quality reports that are free from fraud. This study examines the role of internal audit detecting preventing fraud a literature empirical review side based on existing supported by data generated previous research. Data collection techniques were carried out searching for relevant articles through databases Emerald, Springer, Google Scholar emphasizing keywords related theme. The results show an empirically is needed detect prevent university Internal audits must assist implementing effective controls assessing effectiveness efficiency urging continuous improvements. helps achieve their goals designing, evaluating, improving risk management, governance procedures, controls. also serves as supervisor fraudulent activities. implications this expected be used evaluation material maximize so they can