Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Business Economics and Management
Indriyani Astuti Nurachman
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Peran Audit Internal Terhadap Pencegahan Serta Pendeteksian Kecurangan (Fraud): Literatur Review Artikel Terindeks Sinta Indriyani Astuti Nurachman; Harry Z. Soeratin
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i2.66

Abstract

In addition to its positive effects, the advancement of accounting science in Indonesia includes drawbacks for some people. The incidence of fraud is among the adverse consequences. By examining the literature review, this study aims to ascertain or test the impact of internal audit's function on accident (fraud) detection and prevention. Using information from 15 publications that Sinta indexed between 2018 and 2024, this study provides detailed insights into how internal auditing plays a role in preventing and detecting situations (fraud). Using literature observation, this study reviews the literature using a qualitative descriptive method. These statistics demonstrate how internal auditing can assist a business in identifying and averting fraud.
Co-Authors Harry Z. Soeratin