Ethics and Fraud Prevention in Public Sector Accounting: A Systematic Literature Review on the Role of Whistleblowing Systems and Internal Auditing

Yuni Pratiwi Gazali; Haliah Haliah; Aini Indrajawati

doi:10.35877/454RI.qems4999

Quantitative Economics and Management Studies

Vol. 7 No. 5 (2026) · 2026-10-01

Articles | 2026-10-01

Ethics and Fraud Prevention in Public Sector Accounting: A Systematic Literature Review on the Role of Whistleblowing Systems and Internal Auditing

Yuni Pratiwi Gazali, Haliah, Aini Indrajawati

Quantitative Economics and Management Studies, Vol. 7 No. 5 (2026) https://doi.org/10.35877/454RI.qems4999 Published: 2026-10-01

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Abstract

This study aims to conduct a systematic literature review to analyze the effectiveness of ethics implementation, whistleblowing systems, and the role of internal auditing in fraud prevention within the public sector. This study employs a Systematic Literature Review (SLR) method adopting the PRISMA protocol to identify, select, and synthesize reputable scholarly journal articles published within the last five years (2021–2026). The literature synthesis reveals that compliance with professional ethics, the optimization of the internal audit function as an organizational defense line, and the establishment of a secure and credible whistleblowing system significantly contribute to detecting and deterring fraudulent activities in government agencies. The major findings of this study indicate that strengthening the synergy between independent internal oversight and an effective reporting mechanism is a crucial instrument in fostering clean and accountable public sector governance.

Keywords

digital transformation public sector accounting systematic literature review accountability transparency PRISMA

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How to Cite

Yuni Pratiwi Gazali, Haliah, H., & Aini Indrajawati. (2026). Ethics and Fraud Prevention in Public Sector Accounting: A Systematic Literature Review on the Role of Whistleblowing Systems and Internal Auditing. Quantitative Economics and Management Studies, 7(5). https://doi.org/10.35877/454RI.qems4999