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PENGARUH KEMAMPUAN MENDETEKSI FRAUD AUDITOR INTERNAL UNTUK MENJADI WHISTLEBLOWER

UMLAH, DESI NUR (2017) PENGARUH KEMAMPUAN MENDETEKSI FRAUD AUDITOR INTERNAL UNTUK MENJADI WHISTLEBLOWER. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

In a survey conducted by the ACFE during the period January 2014 to October 2015, there were 2,410 cases of fraud that occur globally, global fraud or deception is loss of more than 6.3 billion dollars consisting of direct losses. Where in a report published by the ACFE (2016), that more than 29% of fraud could occur if the company has weak internal controls. The internal auditor is one chance in the control of the activity fraud. Data were obtained from questionnaires on manufacturing companies in Surabaya. This study has the result that the internal auditor's role as a whistleblower singifikan positive effect in detecting fraud. Internal auditors have an important role in helping the management, for the achievement of corporate goals. Monitoring conducted by the internal auditor in stages or continuously carried out in order to eliminate the possibility of fraud as well as to detect possible fraud. Continuous examination and follow-up in the detection of fraud, carried out by the internal auditor if there are transactions or suspicious process, so as to make it as a whistleblower for the company. Keyword : Internal Auditor, Whistleblower, Fraud Detection

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 08:43
Last Modified: 19 Oct 2017 08:43
URI: http://eprints.perbanas.ac.id/id/eprint/2715

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