Analisis Peran Audit Internal dalam Pencegahan Fraud (Studi kasus pada Universitas XYZ di Yogyakarta)

https://doi.org/10.22146/abis.v10i2.73915

Muh. Fachruddin(1*), Dian Kartika Rahajeng(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Abstrak

 

Tujuan: Penelitian ini bertujuan untuk menganalisis peran audit internal dalam pencegahan fraud, kelemahan dan kemungkinan terjadinya fraud dalam pengadaan barang dan jasa (PBJ) di Universitas XYZ.

Metode: Pengumpulan data dilakukan melalui wawancara dengan auditor internal atau auditor khusus untuk pengadaan barang dan jasa. Penelitian ini menggunakan pendekatan studi kasus di Universitas XYZ, Indonesia.

Temuan: Hasil penelitian menunjukkan bahwa audit internal berperan dalam pencegahan fraud dengan dilakukannya assurance activities, anti-fraud activities, consulting activities, kemudian terdapat kelemahan dan kemungkinan penyebab fraud dalam pengadaan barang dan jasa (PBJ) di Universitas XYZ.

Kebaruan: Penelitian ini diharapkan dapat memberikan kontribusi bagi audit internal sebagai bahan pertimbangan dalam membuat kebijakan, pedoman, standar, atau sistem pencegahan fraud, serta menjadi bahan pertimbangan manajemen puncak untuk memberikan dukungan dan evaluasi pelaksanaan audit dalam mencegah fraud khususnya dalam pengadaan barang dan jasa.


Keywords


role of internal auditors; fraud prevention; procurement of goods and services

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References

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DOI: https://doi.org/10.22146/abis.v10i2.73915

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