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 effect...

The main objective of this study is to determine the most effective factors that can play an important role in increasing effectiveness Islamic internal audit banking industry. This research a qualitative method using scientific journal literature searches, and data collection was carried out Emerald online database. Sharia established which has aim economic activity accordance with sharia prin...

Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialists. Th...