Construction of an Anti-Fraud Toolkit in the Public Sector through Synergy between Internal Control and Good Governance

Fraud in the public sector is a complex challenge that requires an integrated approach. This Systematic Literature Review (SLR) analyzes 23 selected studies (2021–2025) to construct an anti-fraud toolkit by combining the synergies of internal control and good governance. The findings show that internal controls function as a technical mechanism for fraud prevention through control and monitoring activities, while good governance creates a transparent and accountable institutional environment. The integration of these two elements produces significant synergy, whereby the effectiveness of internal controls increases substantially when implemented in a strong governance environment. This study also identifies supporting elements such as internal audit, whistleblowing systems, forensic accounting, management commitment, and digital systems as supporting components in the anti-fraud toolkit. The results of this study provide strategic guidance for policymakers in designing comprehensive and contextual fraud prevention systems in the public sector.

Fraud Prevention, Internal Control, Good Governance, Public Sector

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