THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION

Abstract

This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour. The problem discussed in this study is the limited strategic formulation in risk management, internal audit, whistleblowing system and big data analytics for early detection for fraud prevention and prevention of financial crime behavior in Indonesia, especially the problem of fraud that occurs in the Sumatra Regional Government, namely in Aceh, North Sumatra, Riau, Kepulauan Riau, South Sumatra, Bangka Belitung, Jambi, West Sumatra, Bengkulu and Lampung. Various kinds of scientific studies that have been carried out provide clues that the skills mismatch on the impact of fraud and financial crime behavior is still a fundamental polemic that will continue to hamper the productivity and competitiveness of various economic and industrial sectors in Regional Governments in Indonesia. To prepare for the emerging discourse, this research refers to 90 articles published in leading academic journals, discussing related topics from the early 1990s to 2021. Therefore, the formulation of the problem in this study: (1) How does Internal Audit influence prevention fraud, (2) How does Risk Management influence fraud prevention, (3) How does Whistleblowing system influence fraud prevention, (4) How big data analytics influence fraud prevention, (5) How fraud prevention mediates the influence of Internal Audit, Risk Management, whistleblowing system and big data analytics to prevent financial crime behavior.