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

• Main Authors: Ari Fahimatussyam Putra Nusantara, Gugus Irianto, Yeney Widya Prihatiningtias
• Format: Article
• Language: English
• Published: Ümit Hacıoğlu 2020-07-01
• Series: International Journal of Research In Business and Social Science
• Subjects: fraud prevention; fraud detection; government internal auditor; ethnomethodology
• Online Access: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/775

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.