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Subaida Subaida
Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura
Economics, Econometrics & Finance Social Sciences

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FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS Subaida Subaida; Siti Musyarofah; Prasetyono Prasetyono
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.158 KB) | DOI: 10.21532/apfjournal.v3i2.89

Abstract

The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.
Co-Authors Prasetyono Prasetyono Siti Musyarofah