English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The aim ofthis study was to determine the use of Benford's Law in Performance Audits todetect fraudin state expenditure transactions assisted by IDEA Software,a case studyat several Work Units of the Ministry of Transportation. The research method used was descriptive qualitative and direct experiment. This researchwas conucted while the researcher wascarruing outperformance auditat three work units of the Ministry of Transportation. The researcher used IDEA Software to analyze the financial transaction data according to Benford's law. Based on the results of the research, the right type of state expenditure to be analyzed using Benford law isgoods expenditure.In addition,Benford’s Law can be used in performance audits to determinestate expenditure transactions that are indicated fraud with the success rate of ranging from 20% to 50%t. Transactions that appear are not in accordance with Benford's law.

asia pacific fraud journal/asia pacific fraud journal

THE USE OF BENFORD’S LAW IN PERFORMANCE AUDIT TO DETECT FRAUD IN THE STATE EXPENDITURETRANSACTIONS ASSISTED BY IDEA SOFTWARE (A Case Study at the Transportation Ministry Work Units)