The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview

Khairini Melinda, Ariama Susanti, Juneva Kastarina Tarigan, Deliana Deliana, Ilham Hidayah Napitupulu

Abstract


This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.


Keywords


Internal Audit; Fraud; Literature Review

Full Text:

PDF

References


Alfian, N., & Rahayu, R. (2019). Peran Audit Internal Dalam Upaya Preventif Fraud (Study Kasus Perusahaan Perbankan Yang Terdaftar Di Bei). Aktiva: Jurnal Akuntansi Dan Investasi, 4(1), 45–59. https://doi.org/10.35835/aktiva.v4n1.04

Alison. (2006). Fraud Auditing. The Audit Journal, 85(1), 2071–2079.

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

Association of Certified Fraud Examiner (ACFE). (2012). Report to the Nations on Occupational Fraud and Abuse. Journal of Money, Investment and Banking, 20, 75–87.

Beckmerhagen et al. (2004). Case Studyon The effectiveness of quality management system audits. Proceedings of the 5th International Conference on Quality and Reliability, 16(1), 14–25.

Betri. (2018). Pemeriksaan Manajemen. In Noer Fikri (Vol. 3, pp. 36–38).

Bungin, B. (2017). Metodologi Penelitian Kualitatif. RajaGrafindoPersada.

D. Hartanto. (2012). Akuntansi Untuk Usahawan. Fakultas Ekonomi Universitas Indonesia, 9.

Fernando, D., & Sitorus, T. (2020). Internal Audit, Kualitas Pengendalian, Asimetri Informasi, Perilaku Disfungsional Staff Accounting dan Pengaruhnya terhadap Kecurangan Akuntansi. Journal of Business & Applied …, 13(2), 147–164.

Handoko, B. L., & Ramadhani, K. A. (2017). Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Repo. DeReMa (Development Research of Management): Jurnal Manajemen, 12(1), 86. https://doi.org/10.19166/derema.v12i1.357

Karyono. (2013). Forensic Fraud. In ANDI (1st ed., Vol. 1, Issue 1). https://doi.org/10.34010/jra.v8i1.502

Kompas.com. (2019). Eks Dirut Garuda Indonesia dan Pengusaha Ditahan KPK. Kompas.Com. https://nasional.kompas.com/read/2019/08/07/18260161/eks-dirut-garuda-indonesia-dan-pengusaha-ditahan-kpk

Lestari, Y. A., & Bernawati, Y. (2020). Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan. Jurnal Akuntansi Dan Pajak, 20(2), 189–196. https://doi.org/10.29040/jap.v20i2.740

Mardani, M., Basri, Y. M., & Rasuli, M. (2020). Pengaruh Komite Audit, Audit Internal, Dan Ukuran Perusahaan Terhadap Pengungkapan Kecurangan Pada Perusahaan Perbankan Yang Terdaftar Di Bei 2018. Jurnal Al-Iqtishad, 16(1), 1. https://doi.org/10.24014/jiq.v16i1.9927

Mulyadi, D. (2015). Perilaku Organisasi dan Kepemimpinan Pelayanan. Alfbeta.

Norsain, N. (2014). PERANAN AUDIT INTERNAL DALAM MENDETEKSI DAN MENCEGAH KECURANGAN (FRAUD) (Studi Kasus Pada PNPM Mandiri Perkotaan Kecamatan Kalianget). PERFORMANCE “ Jurnal Bisnis & Akuntansi,” 4(1), 13–21. https://doi.org/10.24929/feb.v4i1.74

Purnamasari, P., Arezona, S. N., Lestira, M., & Maemunah, M. (2018). the Effect of Internal Auditor on Four Main Pillars in Fighting Fraud. International Journal of Management and Applied Science, 3, 2394–7926. http://iraj.in

Rajagukguk, T. (2017). Pengaruh Internal Audit Dan Pencegahan Fraud Terhadap Kinerja Keuangan (Studi Kasus Pada Pt Perkebunan Nusantara Iv). Owner, 1(1). https://doi.org/10.33395/owner

Saputra, A. (2017). Pengaruh Sistem Internal , Kontrol , Audit Internal dan Penerapan Good Corporate Governance Terhadap Kecurangan ( FRAUD ) perbangkan ( Studi Kasus Pada Bank Syariah Anak Perusahaan BUMN di Medan ). Owner Riset & Jurnal Akuntansi, 1(1), 48–55.

Suginam, S. (2017). Pengaruh Peran Audit Internal dan Pengendalian Intern TerhadapPencegahan Fraud ( Studi Kasus Pada PT. Tolan Tiga Indonesia). Owner, 1(1).

Widaningsih, M., & Nur Hakim, D. (2015). Pengaruh Profesionalisme Auditor Internal Terhadap Pencegahan Dan Pendeteksian Kecurangan (Fraud). Jurnal Riset Akuntansi Dan Keuangan, 3(1), 586. https://doi.org/10.17509/jrak.v3i1.6606




DOI: https://doi.org/10.29313/ka.v23i1.9400

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Kajian Akuntansi

Indexed by:

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

EISSN 2581-074X | ISSN 1693-0614