EFEKTIVITAS PERAN AUDIT INTERNAL DALAM PENCEGAHAN FRAUD
نویسندگان
چکیده
Fraud is still a problem in various sectors Indonesia, both private and non-private companies, even though it within the scope of government. The existence an internal control system not enough to help company fortify organization from fraud. purpose this study determine stages implementing effective audit for fraud prevention as well matters that need be considered by improve efficiency effectiveness prevention. research method used qualitative with literature review approach because can provide overview researchers related development topics regarding role Sources data secondary data. results are must carried out so planning stage, testing stage monitoring follow-up audits. In order audit, make department independent, have full support top management, competent, professional resources high integrity loyalty.
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Kesatuan
سال: 2022
ISSN: ['2337-7852', '2721-3048']
DOI: https://doi.org/10.37641/jiakes.v10i3.1412