Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Humani (Hukum dan Masyarakat Madani) Jurnal Ilmiah Manusia dan Kesehatan Psikoborneo : Jurnal Ilmiah Psikologi Akuntansi'45
Aprilia, Winda
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Akuntansi'45

 1 
Peran Auditor Internal Dalam Pencegahan Kecurangan (Fraud) Pada Perguruan Tinggi Di Pekanbaru Aprilia, Winda; Marlina, Evi; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1274

Abstract

This study aims to analyze the possible role of internal auditors in preventing fraud at universities in Pekanbaru. The object of this research are several universities in Pekanbaru. This type of research is qualitative research, the data collection of this research is done by interviews, observation, and documentation. The results of this study indicate that the role of the auditor is very important for fraud prevention and fraud control in university institutions, by going through several stages of internal audit procedurally. To prevent risks or losses, the internal auditors carry out the stages of tracing or identifying a fraud before the fraud actually occurs. So that these stages can be carried out effectively and efficiently. Keywords: The Role of Internal Auditors, Fraud, Universities.
Co-Authors Agustiawan Agustiawan Evi Marlina, Evi Faradillah, Nurul Ikhsan, Maulana Isumarni, Isumarni Mahardika Darwis Putri, Yadinda Meutia Maulina, Meutia Nurhikmah Nurhikmah Priyana, Puti Puteri Namirta, Septita Putri, Nanda Sam Hermansyah