Fraud prevention and detection practices in the perspective of Jember Regency internal auditor

Ari Fahimatussyam Putra Nusantara, Gugus Irianto and Yeney Widya Prihatiningtias
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Ari Fahimatussyam Putra Nusantara: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Gugus Irianto: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia
Yeney Widya Prihatiningtias: Accounting Department, Faculty of Economics and Business, Brawijaya University, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 4, 377-384

Abstract: This study aims to understand the practice of fraud prevention and detection by government internal auditors in Jember Regency. This study uses interpretive qualitative research methods with an ethnomethodology approach. Data collection was carried out through interviews with six supervisors/auditors as key informants. The results of this study show that fraud prevention by the Jember Regency internal auditor is carried out in the consulting activities and reviewing the work plan and budget (Rencana Kerja dan Anggaran, RKA) of Regional Government Organization (Organisasi Perangkat Daerah, OPD). The detection of fraud by the Jember Regency internal auditor is carried out through regular audits and community complaint services, where the community complaint service will be explored by the Jember Regency internal auditor by conducting a special inspection. Thus, the results of this study show that the government's internal auditors have an important role in fraud prevention. Key Words: Fraud Prevention, Fraud Detection, Government Internal Auditor, Ethnomethodology

Date: 2020
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