Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud)
DOI:
https://doi.org/10.61132/apke.v1i2.97Keywords:
Fraud, Internal Audit, AccountingAbstract
Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.
Downloads
References
Anthony, C. A. F., Gaol, W. N. A. L., Purba, H. N. N., Raudina, H. C., & Maulana, A. (2023). Peranan Audit Internal dalam Pengendalian Fraud di Era Digital. Accounting Student Research Journal, 2(1), 31–45.
Anthony, C. A. F., Lumban Gaol, W. N. A., Purba, H. N. N., Raudina, H. C., & Maulana, A. (2023). Peranan Audit Internal dalam Pengendalian Fraud di Era Digital. Accounting Student Research Journal, 2(1), 31–45. https://doi.org/10.62108/asrj.v2i1.5332
Budiantoro, H., Junika, W., Lapae, K., Ningsih, H. A. T., & Primadini, A. (2022). Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 5).
Fahmi, M., & Syahputra, M. R. (2019). Peranan Audit Internal Dalam Pencegahan (fraud). Jurnal Pendidikan Akuntansi, 2(1), 24–36.
Fatimah, K., & Pramudyastuti, O. L. (2022). Analisis Peran Audit Internal Dalam Upaya Pencegahan Dan Pendeteksian Kencenderungan Kecurangan Akuntansi (Fraud). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 235–243. https://doi.org/10.38043/jiab.v7i2.3794
Franita, R. (2020). Efektifitas Audit Internal Di Tengah Wabah Covid. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 7(2), 482–488.
Ginanjar, Y., & Syamsul, E. M. (2020). Peran Auditor Internal dalam Pendeteksian dan Pencegahan Fraud Pada Bank Syariah di Kota Bandung. Jurnal Ilmiah Ekonomi Islam, 6(3), 529. https://doi.org/10.29040/jiei.v6i3.1392
Hakim, L. N., & Suryatimur, K. P. (2022). Efektivitas Peran Audit Internal Dalam Pencegahan Fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 523–532.
Hikmah, A. N., & Wondabio, L. S. (2023). Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud. Owner: Riset Dan Jurnal Akuntansi, 7(4), 3285–3294.
Istanti, E., Sanusi, R., Iman, N., & Nitawati, E. Y. (2022). PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGGAJIAN PADA PT TEMPRINA MEDIA GRAFIKA DI GRESIK. Akuntansi’45, 3(1), 61–71.
Karlina Ghazalah Rahman, Siti Nur Reskiyawati Said, A. N. P. (2022). Peran Audit Internal dalam Pencegahan Kecurangan pada Pemerintah Daerah. IMPREST: Jurnal Ilmiah Akuntans, 1(2), 73–79. https://e-jurnal.nobel.ac.id/index.php/imprest/article/view/3422/1693
Lestari, N., & Lutviani, S. (2022). Pengaruh Peranan Audit Internal Dan Sistem Akuntansi Penjualan Kredit Terhadap Efektivitas Pengendalian Internal Piutang Usaha (Pada Perusahaan Manufaktur Di Kawasan MM2100). Jurnal Ekonomi Dan Bisnis, 2(2), 1–19.
Siregar, R. A., Parhusip, A. A., & Sari, T. N. (2022). Peranan Audit Internal Dalam Menunjang Efektivitas Pengendalian Internal Penjualan dan Penagihan Piutang pada PT. Mabar Mitra Bersama. Accumulated Journal (Accounting and Management Research Edition), 4(1), 96–107.
Yolivia Nurfadillah, Rasyidah Mustika, & Armel Yentifa. (2022). Peran Audit Internal dalam Pencegahan Fraud pada Sektor Pemerintahan (Studi Kasus pada Inspektorat Daerah Provinsi Sumatera Barat). Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI), 1(2), 18–22. https://doi.org/10.30630/jabei.v1i2.24
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Akuntansi Pajak dan Kebijakan Ekonomi Digital
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
