THE EFECTIVENESS OF THEROLE OF INTERNAL AUDIT IN PREVENTING, DETECTING, AND INVESTING FRAUD
DOI:
https://doi.org/10.37385/raj.v2i5.689Keywords:
Fraud, Internal Audit, Efectiveness, RoleAbstract
Fraud is still a familiar problem in companies. There are still many individuals who commit fraud with various motives and various circumstances. Fraud is a problem that cannot be eliminated but can be minimized. This can be minimized by implementing certain strategies to prevent such fraud. Thus, the role of the internal auditor is needed as the party in charge and authorized in dealing with fraud problems. Internal audit plays an important role in preventing, detecting, and investigating fraud. Internal audit has the authority to deal with internal fraud within the company. This study aims to determine the effectiveness of the role of internal audit in dealing with this fraud problem in terms of prevention, detection and investigation. This study uses a qualitative methodology by looking at existing speculations and the consequences of past examinations or by studying the literature. This research is expected to provide knowledge and can provide input regarding how the performance of internal audit in preventing, detecting, and investigating fraud.
Keywords: Fraud, Internal Audit, Efectiveness, Role
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