Open access
Oct 2026
COSO-based internal controls and occupational fraud mitigation in Indonesian private universities
Purpose: This study examines how the five COSO internal control components control environment, risk assessment, control activities, information and communication, and monitoring contribute to occupational fraud mitigation in Indonesian private universities. Occupational fraud is examined as a multidimensional construc...
Erna Handayani, A. Garad, Suryo Pratolo et al.
· Jurnal Akademi Akuntansi · 0 citations