The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the...

Cover -- Title Page -- Copyright -- Contents -- Introduction to the Internal Controls Toolkit -- Introduction -- Internal Controls and Fraud Prevention -- Internal Controls and Fraud Prevention: Additional Statistics -- Who Will Benefit from This Toolkit -- About the Standards of Internal...

Since the financial scandals of the 2000s, the business environment has been punctuated by fraud and ethical problems that increase uncertainty and risk in the conduct of business. Researchers and practitioners have analyzed these scandals as the result of the weakness and failure of corporate...