INTERNAL AUDIT INFLUENCE TO FRAUD PREVENTION ( A case study at PT. PINDAD, Bandung- Indonesia)
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Date
2013-09-07
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Journal ISSN
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Publisher
International Innovative Scientific and Research Organisation
Abstract
A fraud may happen in small problem or large problem.
and make sufler losses an enterprise, that's why needs
an internal audit. An internal audit is an evaluation
function in enterprise to evaluate organizations activity.
Implemented of adequate internal audit could be
prevention of a fraud. The research implemented on PT.
PINDAD, Bandung, Indonesia. The aim of research are
to understanding how the implementation of inthal
audit, how to fraud prevention, and how the internal
audit influence for fraud prevention. In this paper, The
Author implemented case stu* approach with analytics
descriptive method. The conclusion of the research is
internal audit is adequate with 89%, fraud prevention is
adequate with 87% and co@cient of internal audit
influence for fraud prevention is 0,791, is that's mean
the relationship & in strong category. Test result with t
test shown t,,,,,,,,,(3,662) >t,0b,e(2,306), that's mean
indicate to reject Ho, that shows positive relationship
between internal audit influence to fiaudprevention.
Description
Keywords
Internal Audit, Fraud Prevention.