Dewi, Nurul Hasanah Uswati and Wulanditya, Putri and Oktarina, Dian and Ardianto, Herwin (2021) Banking Sector lack Detection : Expectation Expectacion Gap Between Auditors and Bankers. Growing Science Accounting, Growing Science Accounting.
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Abstract
This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous research. The results of interviews with internal audit work units and bank managers from 4 state-owned and private banks indicate a gap in audit expectations regarding the responsibilities between internal auditors and bankers, especially in carrying out the function of examining and detecting fraud. This study recommends the financial services authorities and bank leaders be able to improve education regarding anti-fraud policies to stakeholders, especially in terms of a clear division of tasks in fraud detection in the banking sector. Keywords: Audit Expectation Gap, Banker, Internal Auditor, Fraud Detection
| Item Type: | Other |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.12 - BANKS & BANKING |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2022 02:28 |
| Last Modified: | 05 Jan 2023 02:04 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3981 |
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