Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi

Abstract

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.

PENGARUH PERAN GANDA (ASSURANCE & CONSULTING) TERHADAP INDEPENDENSI DAN OBJEKTIVITAS APARAT PENGAWASAN INTERN PEMERINTAH (APIP)

“…Auditor juga telah mampu menempatkan diri sesuai dengan porsi dan tugasnya pada saat menjalankan peran assurance dan peran consulting. Hal ini sejalan dengan penelitian Harwida & Djasuli (2017).…”

“…Berdasarkan penelitian sebelumnya seperti yang dilakukan oleh Harwida & Djasuli (2017), Auditor SPI Universitas SP dan Auditor inspektorat daerah Kabupaten SS keduanya mengalami konflik peran meskipun berbeda dan tidak pada seluruh tipe konflik peran serta mereka juga mengalami ambiguitas peran. Keduanya berusaha untuk memastikan bahwa konflik dan ambiguitas peran yang dialami tidak mengganggu kinerja mereka serta tetap mengikuti standar dan etika auditor internal melalui peran assurance dan consulting guna memberikan nilai tambah untuk organisasi serta mencegah adanya fraud.…”

Analisis Peran Auditor Internal Dalam Mendeteksi Kecurangan (Studi Kasus Pada Pdam Tirtanadi)

“…The American Council on Fraud mendefinisikan penipuan sebagai "tindakan terencana untuk mengambil keuntungan melalui penyalahgunaan posisi atau pekerjaan atau mencuri sumber daya dari perusahaan. Definisi lain menurut IIA dalam Harwida (2015), fraud sebagai "Setiap tindakan kriminal yang ditandai dengan penipuan, penggelapan, atau pelanggaran kepercayaan." Apakah ancaman itu fisik atau tidak, tindakan ini harus dilakukan.…”

Internal Audit Engagement and Risk Management in Public Sector Organizations: Does It Really Exist?

“…A common symptom of fraud in higher education environments is the absence of internal control, which is caused by the lack of separation of functions among budget users at the lower level. Additionally, there is a lack of internal control exercised by the heads of minor dean units when it comes to reporting fund accountability (Harwida, 2015). Internal audits have demonstrated their effectiveness in identifying opportunities for cost reduction, streamlining processes, and perhaps mitigating hazards.…”

“…In the event that problems are identified, the internal auditor offers suggestions for enhancement. The audit paradigm is indicated by multiple cases in higher education institutions in Indonesia Asy 'ari et al, 2013;Harwida, 2015;Irfan, 2016;Thoyibatun, 2009;Wilopo, 2006;Wulandari et al, 2019;Zamzami & Faiz, 2015). The new internal components are not functioning effectively.…”