Building Fraud Resilience through Adaptive Internal Control in Public Accounting

Abstract

Fraud is a global phenomenon that threatens the integrity of public accounting and financial management, causing severe impacts on economic stability and public trust. This study analyzes fraud control strategies through four main pillars: prevention, detection, investigation, and monitoring. Using a qualitative approach, this research examines the effectiveness of internal control systems in detecting and preventing fraudulent activities, focusing on the role of organizational culture, human resource competence, and the utilization of digital audit technologies. Literature findings indicate that the success of fraud control is strongly influenced by individual integrity, sound governance structures, and transparent reporting mechanisms. While digitalization and decentralization introduce new challenges in fraud prevention, collaborative inter-agency approaches and data-driven auditing offer significant opportunities to strengthen oversight systems. This study emphasizes that adaptive and risk-based internal controls are essential in building organizational resilience against fraud in the digital era. The findings contribute to a broader understanding of how governance, technology, and ethics intersect in creating effective anti-fraud environments.