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Fraud prevention and detection practices in the perspective of Jember Regency internal auditor

Author

Listed:
  • Ari Fahimatussyam Putra Nusantara

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • Gugus Irianto

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

  • Yeney Widya Prihatiningtias

    (Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia)

Abstract

This study aims to understand the practice of fraud prevention and detection by government internal auditors in Jember Regency. This study uses interpretive qualitative research methods with an ethnomethodology approach. Data collection was carried out through interviews with six supervisors/auditors as key informants. The results of this study show that fraud prevention by the Jember Regency internal auditor is carried out in the consulting activities and reviewing the work plan and budget (Rencana Kerja dan Anggaran, RKA) of Regional Government Organization (Organisasi Perangkat Daerah, OPD). The detection of fraud by the Jember Regency internal auditor is carried out through regular audits and community complaint services, where the community complaint service will be explored by the Jember Regency internal auditor by conducting a special inspection. Thus, the results of this study show that the government's internal auditors have an important role in fraud prevention. Key Words: Fraud Prevention, Fraud Detection, Government Internal Auditor, Ethnomethodology

Suggested Citation

  • Ari Fahimatussyam Putra Nusantara & Gugus Irianto & Yeney Widya Prihatiningtias, 2020. "Fraud prevention and detection practices in the perspective of Jember Regency internal auditor," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(4), pages 377-384, July.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:4:p:377-384
    DOI: 10.20525/ijrbs.v9i4.775
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    References listed on IDEAS

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    1. Tyge-F. Kummer & Kishore Singh & Peter Best, 2015. "The effectiveness of fraud detection instruments in not-for-profit organizations," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(4/5), pages 435-455, May.
    2. Deepa Mangala & Pooja Kumari, 2017. "Auditors’ Perceptions of the Effectiveness of Fraud Prevention and Detection Methods," Indian Journal of Corporate Governance, , vol. 10(2), pages 118-142, December.
    3. George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017. "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 434-454, December.
    4. Paul Coram & Colin Ferguson & Robyn Moroney, 2008. "Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 543-559, December.
    5. repec:uii:jaaife:v:14:y:2010:i:2:p:1-12 is not listed on IDEAS
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