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

Abstract

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.