Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Asia Pacific Fraud Journal
Yulia Nurlita
Faculty of Economics and Business, Universitas Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
INHERENT FRAUD RISK ASSESSMENT: ANALYSIS OF MAIN TASKS TO MINIMIZE FRAUD RISK (Case Study of an Industrial Supervisory in Indonesia) Yulia Nurlita; Edward Tanujaya
Asia Pacific Fraud Journal Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.425 KB)

Abstract

This research aims to analyze and provide views on inherent fraud riskof an Industrial Supervisory in Indonesia. The inherent fraud risk analysis will be examined using fraud risk assessment methods presented in COSO: 2016.Based on observations of the main tasks and work units of the organization, there are 18 fraud schemes identified.The results of this study indicate that the four highest fraud schemes are "Extortion to the 3rd party", "Conflict of interest in licensing", "Conflict of interests in external arrangements", and "Conflict of interest in Enforcement/inspection". As for related tasks, there are three things that must be considered: management of information systems, logistics, and industrial supervision.
Co-Authors Edward Tanujaya