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Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

Author

Listed:
  • Ahmad Rizki Mubarak

    (University of Brawijaya)

  • Gugus Irianto

    (University of Brawijaya)

  • Wuryan Andayani

    (University of Brawijaya)

Abstract

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud. Key Words:Fraud, Internal Auditor, Government, Inspectorate, Malang City

Suggested Citation

  • Ahmad Rizki Mubarak & Gugus Irianto & Wuryan Andayani, 2024. "Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(4), pages 315-323, June.
    • Handle: RePEc:rbs:ijbrss:v:13:y:2024:i:4:p:315-323
    DOI: 10.20525/ijrbs.v13i4.3296
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