Peran Internal Auditor Untuk Mencegah Terjadinya Fraud  Di Dalam Perusahaan

Mei Liana Rofilia Sari; Aginsha Caurel Natasya; Irda Agustin Kustiwi

doi:10.55606/jumia.v2i2.2605

Mei Liana Rofilia Sari Universitas 17 Agustus 1945 Surabaya
Aginsha Caurel Natasya Universitas 17 Agustus 1945 Surabaya
Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya

DOI: https://doi.org/10.55606/jumia.v2i2.2605

Keywords: Internal Auditor, Fraud, Fraud Triangle, Independent

Abstract

This article aims to determine the role of internal auditors in preventing conditions or fraud in companies. Acts of circumstances can occur due to opportunity, pressure and rationalization, as mentioned in the fraud triangle. One of the reasons why perpetrators of conditional acts can freely carry out conditional acts is if there is no proper supervision, so that the opportunity to carry out conditional acts comes. Therefore, the role of independent internal auditors in companies is very necessary to suppress opportunities that will be taken by potential perpetrators.

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