Systematic Literature Review: Fraud Prevention Strategies in Zakat Institutions

Abstract

The aim of this research is to find ways to stop financial statement fraud that occurs in both developed and developing countries. The Systematic Literature Review (SLR) method, popularized by Kitchenham, was used in this research methodology. It is hoped that this method will help find ways to prevent government financial report fraud that can be discovered, collected, and unified. Good and effective internal control, improving organizational culture, making policies and procedures to prevent fraud (anti-fraud policy), providing guidance to human resources (SDI), and a Whistleblowing System are some effective strategies for preventing financial report fraud, according to results of a synthesis of thirty articles.