Open AccessDETEKSI FRAUD: QUO VADIS SISTEM PENGENDALIAN INTERNAL PEMERINTAH
Author(s) -
Taufiqur Rohman
Publication year - 2019
Publication title -
baj (behavioral accounting journal)
Language(s) - English
Resource type - Journals
ISSN - 2615-7004
DOI - 10.33005/baj.v2i1.34
Subject(s) - internal control , business , status quo , government (linguistics) , internal audit , language change , control (management) , accounting , political science , management , economics , law , audit , literature , art , linguistics , philosophy
This study discusses about how the Government's Internal Supervisory Apparatus understands its role in fraud detection and the Government's Internal Control System. The aim of this study is to find out the extent to which the Government's Internal Supervisory Apparatus understands their role in fraud detection according to the Government's Internal Control System in the Provincial Government "XYZ". This research is a descriptive qualitative study. The results showed that APIP's understanding was very diverse and many of them did not understand their role in fraud detection and prevention. It is also similar with the Government's Internal Control System associated with the APIP role. The condition that becomes the common thread is not yet the functioning of the early warning system for efforts to eradicate corruption in this country.