The Role of Internal Audit in Fraud Prevention and Detection (Case Study in PT HBE)

Muhammad Fahmi, Meifanny Azri Shafira

Abstract


Fraud is an act carried out intentionally and consciously by an individual to steal company assets when the perpetrator commits the acts to benefit himself, and the actions are detrimental to the company. This research aims to know about the role of internal auditors in fraud prevention and detection. The research type of this research is qualitative descriptive; Sampling technique of this research through interviews and documentation studies; The data analysis technique of this research uses qualitative data analysis they are collecting data, reducing data, presenting data, and drawing conclusions, research findings of this research are: the discovery of various cases of fraud on the asset misappropriation; PT HBE doesnt make inquiries about management and other procedures as a part of the audit procedures; in the implementation of audit planning, the auditors of PT HBE often do not meet the specified time target it affects the audit program and procedures.


Keywords


fraud, audit planning, audit program, and audit procedures

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.336

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