Higher education institutions face major challenges related to fraudulent practices that can threaten institutional integrity. This systematic review attempts to identify fraud prevention components, classify various types of fraud, and examine oversight strategies to reduce incidents of fraud at universities. Following the PRISMA guidelines, a systematic search was conducted on the Scopus and Web of Science databases. This review covers articles published between 2000 and 2023, resulting in 174 identified articles, with 18 articles meeting the inclusion criteria. The review protocol has been registered on OSF. Reliability test using NVivo software to assess the risk of bias and article quality, with data extraction and synthesis performed by two reviewers from the research team to ensure accuracy and objectivity. The review results revealed aspects of fraud prevention, including integrity frameworks, risk assessment, training and development, internal audits, and whistleblowing systems. The types of fraud identified include corruption, asset misappropriation, financial statement fraud, misuse of campus property, bribery, and procurement fraud. Effective oversight strategies include the use of technology, internal controls, regular audits and monitoring, education and training, and clear policies and procedures. The findings propose a fraud prevention pyramid model as a framework that integrates various levels of interrelated and mutually supportive strategies. Despite limitations related to the risk of bias in the studies reviewed, the results of this review provide an important foundation for the development of more effective fraud prevention systems and recommend further research to validate the practical implementation of this pyramid model in diverse higher education institutions.
Amirya et al. (Tue,) studied this question.
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