PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

Rozmita Dewi Yuniarti Rozali, Jabbaar Mohammad

Abstract


This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

Keywords


Risk Based Internal Auditing; Pencegahan Fraud

Full Text:

PDF

References


Albrecht, W. S. 2012. Fraud Examination. South western: Thomson

Anwar, Choirul. (2009). Risk Based Internal Auditingdan Implementasinya Pada PT IBF. Jurnal The Winners, 10 (02). ISSN 1412-1212

Arikunto, Suharsimi. (2006). Prosedur Penelitian Suatu Pendekatan Praktik.Jakarta: Rineka Cipta.

Dunil, Z. 2005. Bank Auditing Risk Based Audit Dalam Pemeriksaan Perkreditan Bank Umum. Jakarta. Indeks.

Sugiyono. 2010. Metode Penelitian Bisnis. Bandung: Alfabeta.

Singleton & Singleton. 2010. Fraud Auditing and Forensic Accounting.Fourth Edition Wiley Corporate F&A

www.acfe.com

www.bi.go.id

www.pikiran-rakyat.com




DOI: https://doi.org/10.17509/jrak.v3i3.6623

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Statcounter View My Stats