Universitas Islam Negeri Alauddin Makassar Proceedings, The 1st International Conference on Science and Islamic Studies (ICOSIS-2023)

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The concept of integrated government internal control system as a literacy discourse to minimize fraud in the government environment
Asmin Asmin, Muammar Bakry, Abdul Wahid Haddade, Agus Muhsin

Last modified: 2023-08-24


Fraud in government is increasingly becoming the biggest problem in state finances, so there needs to be a special discourse to build a conceptual framework for dealing with this problem. The purpose of internal control is to minimize finances; therefore, the results of this study are expected to contribute to practitioners as a supporting reference for the running of the internal government control system. This research used a library or literature study with a qualitative descriptive approach. Data collection was through relevant previous studies and documents. The data were analyzed, then interpreted in narration to find the meaning of this research topic. The results indicated that Integrated Government Internal Control System (mostly known as SPIP in Indonesia) is a system built to minimize financial fraud, especially those that have the potential to emerge in the scope of government. It is formed to achieve effective and efficient government operations, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. This concept can become a fundamental basis for every examiner in carrying out his/her role while maintaining state financial stability and preventing various forms of irregularities that every element in the government could potentially commit.


Integrated Government Internal Control System; Fraud; State finances; and Government

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