THE EFFECT OF INTERNAL CONTROL ON FRAUD DETECTION (Case Study at Several State-Owned Enterprises Bank in Bandung City)
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
The study aims to determine how internal control and fraud detection are, and how internal controls
affect fraud detection. The factors tested in this study were internal controls as independent variables while detection
of fraud as dependent variables. The research methods used in this research are a descriptive and an exploitation
method of research. In order to achieve the objectives of this study, a questionnaire was developed and distributed all
parts related to internal control of several state-owned Enterprises Bank in Bandung City. The total number of
questionnaires distributed was 100 questionnaires, of which 70 questionnaires were returned and were valid for data
analysis. Based on the results of the statistical analysis, the study indicated that Internal control and fraud detection
in several state-owned banks in the city of Bandung belongs to the category of good. These results indicate that
internal control has an important role in detecting fraud in state-owned banks. So, the higher the effectiveness of
internal control, the higher the fraud detection also.
Description
Keywords
Internal Control, Fraud Detection, Bank