JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Vol 2, No 1 (2016): MEI

PERANAN INTERNAL AUDIT DALAM MENGATASI DAN MENGUNGKAPKAN PRAKTEK KECURANGAN PADA PT. BANK MANDIRI Tbk KANWIL I MEDAN

Veby Zoraya Fikri Lubis (Universitas Medan Area)
Ahmad Prayudi (Universitas Medan Area)



Article Info

Publish Date
26 Jul 2016

Abstract

This study aims to determine the role of internal audit in PT. Bank Mandiri Tbk regional office I Medan to express and cope with fraudulent practices. Whether the auditor has an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan or not. The method used is descriptive method, a method where researchers collect research data and other literature and then expound to know the research problem and find solutions. Data collected by interview, documentation, and distributing questionnaires to 20 employees of the Internal Audit Unit (IAU) PT. Bank Mandiri Tbk regional office I Medan. The questionnaire was tested for validity and reliability by using Cronbach's Alpha method. The results of this study indicate that the internal audit, otherwise known as SPI in SOEs, have an adequate role in articulating and tackle fraudulent practices in PT. Bank Mandiri Tbk regional office I Medan.

Copyrights © 2016






Journal Info

Abbrev

jurnalakundanbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor ...