DOIONLINE

DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-11620

Publish In
International Journal of Management and Applied Science (IJMAS)-IJMAS
Journal Home
Volume Issue
Issue
Volume-4,Issue-3  ( Mar, 2018 )
Paper Title
The Effect of Internal Auditor on Four Main Pillars in Fighting Fraud
Author Name
Pupung Purnamasari, Shalsal Niko Arezona, Magnaz Lestira, Mey Maemunah
Affilition
Universitas Islam Bandung, Jl. Tamansari No. 1, 40116, Bandung, Indonesia
Pages
26-30
Abstract
This study aims to determine the effect of internal auditors on the four main pillars in the fight against fraud. Respondents in this study are professionals (internal government accountants) who are appropriate representatives to improve the quality of the generalization of research results. This study uses quantitative descriptive analysis and linear regression test results with a sample of 30 respondents who participated in the survey. The results showed that internal auditors had a significant positive effect on fraud prevention, fraud detection, fraud investigation, and follow-up legal action. The results of this study are expected to enrich the literature for the development of science and also as a consideration for the Finance and Development Supervisory Agency to eradicate corruption through preventive and repressive measures. Keywords - Internal Auditors, Legal Action Follow-up, Prevention, Detection, Investigation
  View Paper