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Impact of Internal Control Systems on Fraud Prevention and Detection: Evidence from Registered Non-Governmental Organisations in the Western Province, Sri Lanka Cover

Impact of Internal Control Systems on Fraud Prevention and Detection: Evidence from Registered Non-Governmental Organisations in the Western Province, Sri Lanka

Journal of Contemporary Perspectives in Accounting and Digitalization
Volume 8 (2025): Issue 1
By:  and    
Open Access
|Dec 2025
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DOI: https://doi.org/10.4038/jcpad.v8i1.29 | Journal eISSN: 2989-0675
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Language: English
Page range: 95 - 113
Published on: Dec 30, 2025
Published by: Faculty of Management Studies and Commerce, Sri Jayewardenepura University
In partnership with: Paradigm Publishing Services
Keywords:
COSO framework,
Fraud prevention and detection,
Internal control systems,
Non-governmental organisations

© 2025 W. H. N. Perera, P. D. C. Udayashantha, published by Faculty of Management Studies and Commerce, Sri Jayewardenepura University
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 8 (2025): Issue 1
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