Internal Control, Anti-Fraud Awareness, and Prevention of Fraud

Abstract

Fraud is a serious threat to the organization and should prevent as early as possible. The prevention and detection of fraud is the responsibility of management. The fraud experts estimate that the fraud that has revealed is a small part of all the actual fraud that occurred. Therefore, the main effort is on prevention. This study aims to determine the effect of internal controls and anti-fraud awareness in the prevention of fraud. The samples used were employees of UIN Syarif Hidayatullah Jakarta. Data were analyzed using multiple regressions. The results showed that the internal control does not affect the prevention of fraud. Meanwhile, the anti-fraud awareness significant positive effect on the prevention of fraud. The results of this study are not yet entirely following the conditions at UIN Syarif Hidayatullah Jakarta. UIN Syarif Hidayatullah Jakarta has the concept of internal control and fraud prevention is good, but not yet implemented correctly by all parties. There are still some things that need to be improved practice, for example regarding employee performance evaluation, and program promotion of employees.DOI: 10.15408/etk.v17i2.7473

Pencegahan Tindakan Kecurangan (Fraud) Dengan Budaya Organisasi Sebagai Variabel Pemoderasi

“…Semakin baik kompetensi dan pengalaman yang dimiliki oleh individu akan memberikannya keunggulan dalam beberapa hal, seperti kemampuan untuk mendeteksi dan memahami kesalahan yang dapat digunakan sebagai peluang untuk melakukan kecurangan (fraud) (Puspitanisa & Purnamasari, 2021). Selain pengendalian internal terdapat dua konsep lain dalam mencegah terjadinya kecurangan (fraud), diantaranya yaitu menanamkan kesadaran tentang adanya kecurangan (fraud awereness) dan upaya menilai risiko kecurangan (fraud risk assessment) (Jalil, 2018). Semakin tinggi tingkat kesadaran anti-fraud yang dimiliki oleh semua pihak dalam perusahaan, maka semakin tinggi pula tingkat kepedulian dan kepekaan semua pihak perusahaan dalam mencegah kecurangan (fraud).…”

Pencegahan Fraud dalam pengelolaan alokasi dana desa

“…Ketiganya bisa dicapai Ketika manajemen bisa menerapkan pengendalian internal yang baik menjadi dampak dari bisa menghindar dari terjadinya pelanggaran yang berakibat dalam 3 tujuan tadi. Fraud dapat dicegah melalui Pengendalian Internal sebagaimana yang disebut oleh (Jalil, 2018), bahwasanya pencegahan fraud bisa dilaksanakan menggunakan pengendalian internal (Soleman, 2013). Pengendalian internal bermanfaat untuk seluruh aktivitas pada perusahaan masih ada rapikan anggaran & kode etik dan disertakan, diperlukan juga mencapai tujuan yang dimaksud pula untuk menghindarkan dari beberapa hal yang dapat mengganggu kesehatan instansi, hal tadi merupakan penipuan.…”

Internal Audit as a Tool to Reduce the Risk of Fraud and Abuse

“…As for the activities undertaken, the following should be mainly listed: training, work rotation, account reconciliation, managerial supervision, reviews by the board of directors, examination of documents, database audits, detailed examination of customers, and external business information records. In terms of evaluators, the tools may comprise external audit department, internal audit department, compliance department (Jalil, 2018;Atmadja et al, 2019), independent audit committee (Abbott et al, 2000), risk committee, institutional control, fraud verification and assessment department (ACFE, 2022). Each of the tools makes a greater or lesser contribution to reducing fraud and abuse; however, the effectiveness of their use depends on the implementation of the tool in the entity's structures.…”