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Abstract

This research aims to understand the role of internal audit in preventing accounting fraud in companies. A literature review is the tool of choice for this qualitative approach. In order to provide light on the research problem, secondary data is analysed. Based on the findings, internal auditors can evaluate a company's internal control system by analysing and testing it. Internal auditors have the responsibility to ensure that all company plans and activities run in accordance with the stated objectives, by thoroughly understanding the scope of the company's internal control

Keywords

Internal Audit Prevention Fraud

How to Cite

Citation Format
Sukandani, Y., Marta, D. D., Anggraeni, N. D., Zahro, A. F., & Fatimah, M. (2024). Peran Audit Internal dalam Melakukan Pencegahan Kecurangan Akuntansi (Fraud). LANCAH: Jurnal Inovasi Dan Tren, 2(2), 522~526. https://doi.org/10.35870/ljit.v2i2.2768

References

6 References
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  • Firmansyah, I. (2020). "PENGARUH AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN (Fraud) di PT PERKEBUNAN NUSANTARA VIII". LAND Logistic and Accounting Development Journal.
  • Jayanti, L. (2013). "PERANAN AUDIT INTERNAL DALAM MENCEGAH DAN MENDETEKSI KECURANGAN (Fraud) (Studi Kasus Pada CV. Sarana Optikal Terpadu – Indra Optik)". CENDEKIA AKUNTANSI Vol. 1.
  • Mahendra, K., Trisnadewi, A., & Rini, G. (2021). "Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar". Jurnal Riset Akuntansi Warmadewa.
  • Putri, R., & Suryono, B. (2016). "PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN (Fraud)". Jurnal Ilmu dan Riset Akuntansi : Volume 5.
  • Suginam. (2017). "PENGARUH PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD (Studi Kasus Pada PT. Tolan Tiga Indonesia)". OWNER RISET & JURNAL AKUNTANSI.

Author Biographies

Yuni Sukandani, Universitas PGRI Adi Buana Surabaya

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Adi Buana Surabaya, Indonesia

Dessy Dwi Marta, Universitas PGRI Adi Buana Surabaya

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Adi Buana Surabaya, Indonesia

Nofiah Dwi Anggraeni, Universitas PGRI Adi Buana Surabaya

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Adi Buana Surabaya, Indonesia

Annisa Fatimatuz Zahro, Universitas PGRI Adi Buana Surabaya

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Adi Buana Surabaya, Indonesia

Mia Fatimah, Universitas PGRI Adi Buana Surabaya

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Adi Buana Surabaya, Indonesia

License

Copyright (c) 2024 Yuni Sukandani, Dessy Dwi Marta, Nofiah Dwi Anggraeni, Annisa Fatimatuz Zahro, Mia Fatimah

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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