Fraud prevention and detection practices in the perspective of Jember Regency internal auditor

Nusantara, Ari Fahimatussyam Putra; Irianto, Gugus; Prihatiningtias, Yeney Widya

doi:10.20525/ijrbs.v9i4.775

Cited by 3 publications

(4 citation statements)

References 24 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…As local government internal auditors, it is critical that they understand their role in order to meet the demands of the paradigm shift. Internal auditors' tasks are not limited to inspection but also include many service and consultative functions (Irianto, 2020) to improve the performance of local government agencies per the desired internal auditor paradigm. Researchers categorize important concepts in ethnomethodological analysis into two groups based on observations and interviews.…”

Section: Findings and Discussionmentioning

confidence: 99%

See 1 more Smart Citation

Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

Mubarak,

Irianto,

Andayani

2024

IJRBS

Self Cite

View full text Add to dashboard Cite

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud.

show abstract

Section: Findings and Discussionmentioning

confidence: 99%

“…In contrast, from 2015 to 2019, the Malang city government received the title of Unqualified Opinion (WTP) based on the results of the BPK examination (Malangkota.go.id, 2020). This is an anomaly that occurs in relation to the condition of local government management in Malang city.…”

Section: Introductionmentioning

confidence: 99%

Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

Mubarak,

Irianto,

Andayani

2024

IJRBS

Self Cite

View full text Add to dashboard Cite

show abstract

“…The strength that exists within a person is an internal factor, while the strength that comes from the environment outside the individual is an external factor (Tandiontong, 2016). Basically, this theory states that when observing an individual's behavior, they try to determine whether the behavior is caused internally or externally (Nusantara, Irianto, and Prihatiningtias, 2020). Researchers use this attribution theory to determine the determining factors that can influence the abilities of SPI personnel as an auditor in audit assignments to prevent and detect fraud.…”

Section: A Attribution Theorymentioning

confidence: 99%

Determinants of the Ability of Spi Personnel in the Prevention and Detection of Fraud at State Universities (PTN) in Indonesia

Yulindah,

Saftiana,

Yuniarti

2024

jefms

View full text Add to dashboard Cite

This research aims to test, analyze and apply grand theory to the determining factors of SPI personnel's ability as internal auditors in educational sector institutions, namely competence, independence, work experience, professional skepticism and spiritual intelligence in the prevention and detection of fraud in state universities and apply research variables to state university management who want to improve the internal audit function (SPI). This research uses quantitative methods. The data source used in this research is primary data measured using a Likert scale obtained directly from respondents via a questionnaire. The population in this study were all SPI personnel at PTN Indonesia in the State University category under the auspices of the Ministry of Education, Culture, Research, Technology and Higher Education. The sampling technique is using a census technique or total sampling with a sampling method using the non-probability sampling _Convenience Sampling method. The analysis technique uses IBM Statistical Product and Service Solution (SPSS) 24.0 software. Partial and simultaneous research results show that competence, work experience, professional skepticism and spiritual intelligence have a positive and significant effect on fraud prevention and detection, while independence does not have a positive and significant effect on fraud prevention and detection.

show abstract

“…The various types of fraud include: corruption, investment fraud, asset misappropriation and fraudulent financial reporting (ACFE, 2018). To minimize the occurrence of fraud, prevention is the first step in combating fraud (Nusantara et al, 2020). By implementing an effective fraud prevention program within the organization, the root causes of fraud can be eradicated and minimized (Peltier-Rivest, 2018).…”

Section: Introductionmentioning

confidence: 99%

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)

Carolina

Haneda

2022

JASET

View full text Add to dashboard Cite

Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination of the sample using random sampling method, for data analysis used the SEM-PLS analysis method, with the number of samples obtained as many as 133 respondents.Main Findings - The fact that happened in Indonesia, there are several cases of corruption have occurred as an example of the corruption case of PT. Asuransi Jiwasraya (ASABRI), the corruption case of PT. Garuda Indonesia (Persero), Tbk. Corruption case of Lobster Seed permit, case of social assistance covid-19, LPEI corruption allegation. This phenomenon proves that there are still various corruption problems that occur in Indonesia, the 2019 ACFE survey shows that fraud is dominated by acts of corruption with a percentage of 64.4%. This attracts researchers to conduct further research on the role of internal audit and internal control in the COSO ERM 2017 framework which was not found in previous research, and focuses more on preventing fraud, the type of corruption in which more and more cases of corruption appear as stated by ACFE (2019).Theory and Practical Implications - The role of Internal Audit has a positive effect on Fraud Prevention. Internal Control with the COSO ERM 2017 framework has a positive effect on Fraud Prevention. Novelty - Research on the role of internal audit related to internal control COSO ERM 2017, is still rarely done. In addition, this research also focuses more on preventing fraud in the form of corruption. According to ACFE, currently corruption is the most common fraud case.

show abstract

Fraud prevention and detection practices in the perspective of Jember Regency internal auditor

Cited by 3 publications

References 24 publications

Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

Determinants of the Ability of Spi Personnel in the Prevention and Detection of Fraud at State Universities (PTN) in Indonesia

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)

Contact Info

Product

Resources

About