Peran Audit Internal Dalam Upaya Pencegahan dan Pengendalian Terjadinya Kecurangan (Fraud) Di Perusahaan

Irma Laelani Muflihah; Ersi Sisdianto

doi:10.61132/nuansa.v2i2.912

Authors

Irma Laelani Muflihah Universitas Islam Negeri Raden Intan Lampung
Ersi Sisdianto Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.61132/nuansa.v2i2.912

Keywords:

Internal Audit, Prevention, Control, Fraud

Abstract

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.

Downloads

Download data is not yet available.

References

Amrizal. (2015). Pencegahan dan pendeteksian kecurangan. Bpkp RI, 5(Internal Audit), 1-17.

Apandi, A., & Nasution, N. (2022). Peran audit internal terhadap efektivitas pengendalian intern perolehan aset tetap (Studi kasus BPRS Harta Insan Karimah Bekasi). Jurnal Akuntansi STEI, 5(2), 1-8.

Azizah, N. T., Mumtaza, W., & Kusumastuti, R. (2023). Peran audit internal dalam mencegah fraud di perusahaan. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 3(2), 230-236.

Christian, N., & Veronica, J. (2022). Dampak kecurangan pada bidang keuangan dan non-keuangan terhadap jenis fraud di Indonesia. Jurnal Riset Akuntansi Mercu Buana, 8(1), 91-102.

Fatimah, K., & Pramudyastuti, O. L. (2022). Analisis peran audit internal dalam upaya pencegahan dan pendeteksian kecenderungan kecurangan akuntansi (fraud). Jurnal Ilmiah Akuntansi dan Bisnis, 7(2), 235-243. https://doi.org/10.38043/jiab.v7i2.3794

Putri, A. (2012). Kajian: Fraud (kecurangan) laporan keuangan. Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2.

Rachmat, A. (2016). Peran audit internal atas kualitas pemeriksaan laporan keuangan yang dilakukan oleh audit eksternal pada sebuah perusahaan. Jurnal Ekonomi, 7, 74.

Suryana, A., & Sadeli, D. (2015). Analisis faktor-faktor yang mempengaruhi terjadinya fraud. Jurnal Riset Akuntansi & Perpajakan (JRAP), 2(2), 127-138. https://doi.org/10.35838/jrap.v2i02.105