Analisis Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud pada Sektor Publik di Indonesia : Literature Review Terindeks Sinta

Authors

  • Zihan Salvaa Setyani Abdullah Universitas Padjajaran, Indonesia

Keywords:

Audit Internal, Pengendalian Internal, Pencegahan Kecurangan

Abstract

Fraud hingga saat ini masih menjadi perhatian penting, terlebih dalam lingkungan ataupun organisasi pemerintahan. Semakin besar lingkup sebuah organisasi maka risiko terjadinya fraud akan semakin tinggi. Tindakan fraud harus dapat dicegah dan dideteksi secara cepat. Maka dari itu penelitian ini bertujuan untuk melihat sejauh mana “Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud Pada Sektor Publik di Indonesia”. Dengan desain penelitian menggunakan analisis deskriptif kualitatif dengan menggunakan pendekatan literature review jurnal terindeks sinta sebanyak 13 artikel. Temuan ini didukung oleh hasil analisis data dari beberapa penelitian yang menunjukan hubungan postif dan signifikan antara peran audit internal,pengendalian internal dan upaya pencegahan fraud.

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Published

25-12-2024

How to Cite

Abdullah, Z. S. S. (2024). Analisis Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud pada Sektor Publik di Indonesia : Literature Review Terindeks Sinta. Jurnal Pendidikan Tambusai, 8(3), 50176–50184. Retrieved from https://jptam.org/index.php/jptam/article/view/23805

Issue

Vol. 8 No. 3 (2024)

Section

Articles of Research

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Copyright (c) 2024 Zihan Salvaa Setyani Abdullah

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