The Effect of Accounting Information Systems Audit on Fraud Prevention in Government

Abstract

The rapid development of information technology has encouraged governments to adopt accounting information systems in the management of public finances in order to improve efficiency, transparency, and accountability. However, the use of technology-based systems also introduces new risks, particularly related to opportunities for fraud arising from weaknesses in internal control and system security. Therefore, auditing accounting information systems becomes an important instrument to ensure system reliability and prevent irregularities in government financial management. This study aims to analyze the effect of accounting information systems audits on fraud prevention in the government sector.This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to government officials involved in the management, use, and supervision of accounting information systems. Data analysis techniques include validity and reliability testing of the instruments, classical assumption tests, and simple linear regression analysis to test the research hypothesis. The accounting information systems audit variable is measured through indicators of general controls, application controls, system security, and compliance with procedures, while fraud prevention is measured through aspects of reducing fraud opportunities, improving early detection, and strengthening internal control. The results show that accounting information systems audits have a positive and significant effect on fraud prevention in government. These findings indicate that the more effective the implementation of audits on accounting information systems, the greater the ability of government organizations to minimize the potential occurrence of fraud. This study provides practical contributions for governments in strengthening technology-based financial governance and serves as an academic reference for the development of further research related to information systems auditing and fraud prevention in the public sector.