Whistleblowing System Dan Surprise Audit: Strategi Pencegahan Fraud

Dwi Urip Wardoyo (Universitas Telkom)
Muhammad Arya (Universitas Telkom)
Desiana Woro Pawestri (Universitas Telkom)
Bethari Shakuntala (Universitas Telkom)

Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 1 No. 2: Juni 2022

This study aims to examine the strategy of a company in preventing fraud, using a whistleblowing system and a surprise audit. When the Covid-19 pandemic entered Indonesia, many companies experienced a decline in sales so that company revenues decreased. If the company was indicated by fraud, the company's survival would be threatened. Therefore, it is very important for a company to have a fraud prevention strategy which can go through a whistleblowing system and a surprise audit. This study uses a qualitative method. This type of research is included in a literature review study related to fraud prevention strategies, whistleblowing systems and surprise audits