Peran Audit Internal dalam Melakukan Pencegahan Kecurangan Akuntansi (Fraud)

Authors

DOI:

https://doi.org/10.35870/ljit.v2i2.2768

Keywords:

Internal Audit, Prevention, Fraud

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

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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

References

Diana, S., & Haryati, T. (2021). "PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM UPAYA MENCEGAH DAN MENDETEKSI FRAUD". SENAPAN UPN JATIM .

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.

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Published

2024-06-29

How to Cite

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

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