Internal Control, Internal Audit and the Prevention of Deviant Practices in Rural Banks: The Role of Corporate Governance
Keywords:
internal control, internal audit, Corporate Governance, deviant practices, rural banksAbstract
Introduction/Main Objectives: This study examines the effects of internal control and internal audit on the prevention of deviant practices in Rural Banks (Bank Perekonomian Rakyat/BPR) in Bengkulu Province, Indonesia, while assessing the role of Good Corporate Governance (GCG) within the governance framework.
Background Problems: Deviant practices remain a critical issue in rural banking institutions, raising questions about the effectiveness of internal control, internal audit, and governance mechanisms in preventing such practices and clarifying the mediating role of GCG.
Research Methods: A quantitative approach was employed. Data were collected through questionnaires distributed to 103 respondents consisting of management personnel and operational employees of BPRs. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).
Findings/Results: The results indicate that internal control and internal audit have positive and significant effects on the prevention of deviant practices. Both variables also significantly influence the implementation of Good Corporate Governance. However, GCG does not have a significant direct effect on the prevention of deviant practices and does not mediate the relationship between internal control, internal audit, and deviant practice prevention.
Conclusion: The study concludes that in rural banking institutions, the prevention of deviant practices is driven more by operational control and assurance mechanisms than by formal governance structures, highlighting limitations of GCG as a mediating mechanism in small-scale financial institutions.
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