Prevention of Fraud Over the Management of Capital Expenditures Through the Implementation of Elements of the System of Internal Control in Bulukumba Regency Government

Current state of Internal Control was assessed using Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring.. Three

The study realized that the control environment, risk assessment, control activities and information and communication as indicators of internal control systems have a

The study specific objectives were: to determine the impact of control activities, risk assessment, control environment, information and communication and

The study concluded that the control environment, risk assessment, control activities and information and communication as indicators of internal control systems

It is evident from the findings that the dimensions of internal control systems thus control activities, control environment, risk assessment, information and

Multiple regression models were used to check whether there is any impact on financial performance from internal audit control, control practices, risk management control,

The results presented that there are significant and positive relationship between the internal control components (such as control environment, risk assessment,

Information technology controls relate to each of the components of an entity’s internal control process including the control environment, risk assessment, control