The Role of Internal Auditors in Preventing Fraud in Government

Sarah Vika Sabrina; Adek Wahyuni Safitri; Dwi Salsabila Ilham; Khairani Yahya; Galih Supraja

doi:10.55227/ijerfa.v3i2.286

Authors

Sarah Vika Sabrina Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Adek Wahyuni Safitri Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Dwi Salsabila Ilham Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Khairani Yahya Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Galih Supraja Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i2.286

Abstract

Government institutions play an important role in the achievement of a country to achieve a goal is supported by a good attitude and action from a state civil apparatus. Sometimes bad things and actions are carried out to realize all of their ambitions. Based on The Association of Certified Fraud Examiners (ACFE), fraud is an act carried out to achieve a goal, such as manipulating financial statements or providing false information. Broadly speaking, forms of fraud often occur in government institutions (corruption). In Tuanakotta (2007) explained that the fraud triangle is a model to explain a number of factors that cause a person to carry out fraudulent work, which is corruption. The approach of this research is a type of research (case study). According to Ningsih (2019): Qualitative research is research that intends to deeply understand the processes, challenges, and strategies used by internal auditors in preventing fraudSome of the main results of relevant study studies usually include: Effectiveness of internal supervision Internal auditors are tasked with ensuring that the internal control system is running properly to detect and prevent potential fraud. 1. Increased anti-fraud awareness The existence of internal auditors encourages government employees' awareness of the importance of ethics, accountability, and transparency. 2. Early detection of potential fraud Through periodic audits and special investigations, internal auditors are able to identify suspicious activity before it becomes a larger fraud. 3. Strengthening organizational culture Internal auditors are often involved in building an organizational culture that focuses on honesty and compliance with rules.

References

Aisyah, N. (2023). Pengaruh Peran Auditor Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Inspektorat Kota Makassar. Jurnal Akuntansi Kompetif, 6(2), 315-322.

Christine, D., & Apriwandi, A. (2022). Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG). Owner : Riset Dan Jurnal Akuntansi, 6(3), 3270-3280.

Dewi,S. 2024.Audit Internal.Fadjar, H,editor.sukarta:UNSRI press.

Diakses pada 16 Desember 2024 melalui https://www.kompas.com

Eko,S. 2023.Pencegahan Fraud Dengan menegement Resiko Dalam Prespektif AL-Qur'an,Yogyakarta:Zahir Publishing.

Karlina,G. Siti, N. & Adelia,N. (2022).Peran Audit Internal dalam pencegahan Kecurangan pada Pemerintahan Daerah.jurnal ilmiah 1(2),73-79

Ningsih, F., & Saifudin, S. (2019). Peran Audit Internal Dalam Rangka Pencegahan Fraud (Studi Kasus PT. Java Prima Abadi). Solusi, 17(4)

Christine, D., & Apriwandi, A. (2022). Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG). Owner : Riset Dan Jurnal Akuntansi, 6(3), 3270-3280.

Fahmi, M., & Syahputra, M. R. (2019). Peranan Audit Internal dalam Pencegahan (Fraud). Liabilitas, 2(1).

Fatimah, K., & Pramudyastuti, O. L. (2022). Analisis Peran Audit Internal dalam Upaya Pencegahan dan Pendeteksian Kencenderungan Kecurangan Akuntansi (Fraud). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 235–243.

Georgakakis, D., Heyden, M. L. M., Oehmichen, J. D. R., & Ekanayake, U. I. K. (2022). Four decades of CEO–TMT interface research: A review inspired by role theory. The Leadership Quarterly, 33(3), 101354.

Masyitoh, R. D., Wardhani, R., & Setyanigrum, D. (2015). Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit terhadap Persepsi Korupsi pada Pemerintah Daerah Tingkat II Tahun 2008-2010. Seminar Nasional Akuntansi 18 Universitas Sumatera Utara Medan, 1–26.

Nasution, D. A. D. (2023). Navigating Public Sector Asset Management: A Study of the Government of the Republic of Indonesia. Tec Empresarial, 18(2), 1264-1281.

Nasution, D. A. D., Muda, I., Sumekar, A., & Abubakar, E. (2021, March). Analysis of The Economic Behavior of Society E-Commerce as An Impact on The Development of The 4.0 Industrial Revolution and Society 5.0. In BICED 2020: Proceedings of the 2nd EAI Bukittinggi International Conference on Education, BICED 2020, 14 September, 2020, Bukititinggi, West Sumatera, Indonesia (Vol. 217). European Alliance for Innovation.

Nasution, D. A. D., Erlina, E., Muda, I., & Yahya, I. (2024, February). Testing The Mediation Role of Public Service Quality in The Relationship Between Internal Control Implementation and Good Government Governance of The Regional Government of North Sumatra Using SEM-PLS. in Proceeding of International Conference on Education, Society and Humanity (Vol. 2, No. 1, pp. 1601-1609).

Nasution, D. A. D., Mustafa, M., & Damanik, A. F. (2024). Detailed Exploration Of Feasibility Study Of Siskeudes Implementation In Pematasang Serai Village, Langkat District. International Journal of Economic Research and Financial Accounting, 3(1).

Nasution, D. A. D., & Welly, Y. (2023). Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency. Basic and Applied Accounting Research Journal, 3(2), 48-54.

Rahman, K. G. (2020). Sistem Pengendalian Internal dan Peran Audit. Bongaya Journal for Research in Accounitng, 3(1), 20–27.

Sahla, W. A., & Ardianto, A. (2022). Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory. Journal of Financial Crime, ahead-of-print(ahead-of-print).