The Meaning of Roles in The Perspective of Internal Auditors Gorontalo
Abstract
This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
Full Text:
PDFReferences
(BPKP), B. P. K. dan P. (2010). Pedoman Rencana Pengendalian Fraud. Deputi Bidang Investigasi BPKP.
Alleyne, P., & Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284–303. https://doi.org/10.1108/02686900510585618
Ar’Reza, I. F., Wardoyo, C., & Putri, S. F. (2020). Internal Auditors’ Fraud Detection: A Phenomenological Study. International Journal of Accounting & Finance in Asia Pasific, 3(2), 68–76. https://doi.org/10.32535/ijafap.v3i2.836
Asad, A. F., Tarjo, T., & Musyarofah, S. (2019). Reorentasi Audit Internal Untuk Melawan Korupsi Pengadaan. Jurnal Akuntansi Multiparadigma, 10(3), 583–601. https://doi.org/10.21776/ub.jamal.2019.10.3.34
Asosiasi Auditor Intern Pemerintah Indonesia. (2013). STANDAR AUDIT INTERN PEMERINTAH INDONESIA.
Cahyadi, I. G., Saitri, P. W., & Gunadi, I. G. Ba. N. (2019). Accounting Fraud Tendency on Village Credit Institution I. International Journal Of Accounting & Finance in Asia Pasific, 4(1), 75–84. https://doi.org/.1037//0033-2909.I26.1.78
Creswell, J. W. (2007). Qualitatif Inquiry and Research Design. Sage Publication, Inc.
Darori, D. (2017). Peran Auditor Internal Pemerintah dalam Pencegahan dan Pendeteksian Fraud (Sebuah Studi Fenomenologi). Jurnal Ilmiah Administrasi Publik, 3(2), 83–91. https://doi.org/10.21776/ub.jiap.2017.003.02.1
Dwiyanto, A., & Rufaedah, Y. (2020). Pengaruh Kompetensi , Independensi , dan Profesionalisme Auditor Internal terhadap Kinerja Auditor Internal ( Studi Kasus pada Inspektorat Pemerintah Kabupaten Bandung Barat ). Industrial Reasearch Workshop and National Seminar, 0(1), 937–942.
Eden, D., & L.Moriah. (1996). Impact of Internal Auditing on Branch Bank Perfomance : A Filed Experiment. Organizational Behavior and Human Decision Perfomance, 68(3262–271).
Hapsari, W., & Fathmaningrum, E. S. (2020). Faktor–Faktor yang Memengaruhi Kinerja Auditor Internal Pemerintah Provinsi Daerah Istimewa Yogyakarta (Studi Empiris Pada Kantor Inspektorat Provinsi Daerah Istimewa Yogyakarta). Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 28–36. https://doi.org/10.18196/rab.040150
Hillison, W.Pacini, C., & Sinason, D. (1999). The Internal Auditor As Fraud Buster, Managerial. Auditing Journal, 14(7).
Ibrahim, A. (2020, November 28). Terungkap Lahan Fiktif Dalam Kasus Dugaan Korupsi Jalan Lingkar Luar Gorontalo. Liputan6.Com, 1.
Moleong, L. J. (2016). Metodologi Penelitian Kualitatif (Edisi Revi). PT.Remaja Rosdakarya.
Noviriani, E., Ludigdo, U., & Baridwan, Z. (2018). Studi Fenomenologi Atas Dilema Etis Auditor Internal Pemerintah. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 217–240. https://doi.org/10.24034/j25485024.y2015.v19.i2.86
NTB, kominko B. (1997). Pentingnya Fraud Control Plan Deteksi Penyimpangan. Www.Bpkp.Go.Id.
Ruse, E., & Badea, G. S. (2015). Assessment Methods of Internal Audit. SEA: Practical Application of Science, III(9 (3/2015)), 135–141.
Shariha, J. (2014). The Role of Audit Bureau in Eradicating Financial Corruption in Libya. Jurnal Akuntansi Multiparadigma, 5(1). https://doi.org/10.18202/jamal.2014.04.5002
Trisnaningsih, S. (2007). Independensi Auditor Dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Auditor. Simposium Nasional Akuntansi X, 10, 1–56.
Wicaksono, D., & Yuhertiana, I. (2020). Case Study: Evaluation of Fraud Control Plan (FCP) Attributes as Fraud Prevention Tool. E-Prosiding Akuntansi, 7. http://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/779
Yuniar, G., Handayati, P., & Putri, S. F. (2020). Integrity Issue on Grab Drivers’ Fraud Phenomenon. International Journal of Accounting & Finance in Asia Pasific, 3(2), 97–103. https://doi.org/10.32535/ijafap.v3i2.839
Zamzani, F., Faiz, I. A., & Mukhlis. (2018). Audit Internal Konsep & Praktik (4th ed.). Gadjah Mada University Press.
DOI: https://doi.org/10.32535/ijafap.v5i1.1408
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Ayu Rakhma Wuryandini, Lukman Pakaya, Siti Pratiwi Husain
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
International Journal of Accounting and Finance in Asia Pacific (IJAFAP)
ISSN 2684-9763 (Print) | ISSN 2655-6502 (Online)
DOI Prefix: 10.32535 by CrossRef
Published by AIBPM Publisher
JL. Kahuripan No. 9, Hotel Sahid Montana, Malang, Indonesia
Email: adm.ijafap@gmail.com
Phone: +62 341 366222
Website: https://ejournal.aibpmjournals.com/index.php/IJAFAP
Governed by
Association of International Business and Professional Management
Email: admin@aibpm.org
Website: https://www.aibpm.org/
Indexed by
Licensing Information
International Journal of Accounting and Finance in Asia Pacific (IJAFAP) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.