Students Understanding of the Whistleblowing System and Their Perspective on Disclosing Fraud

Abstract

This study aims to provide an explanation of students' understanding and perspectives on disclosing fraud which refers to the level of understanding and student perspectives regarding the Whistleblowing system, students' attitudes when encountering fraud, and students' expectations of disclosing fraud. This study uses a qualitative research approach. Based on the results of the analysis, it was concluded that there are two types of errors in accounting, errors and accounting or financial fraud. Therefore, students' understanding of the whistleblowing system will be very necessary to help management reveal fraud, when they later choose to work as internal auditors. A professional auditor is required to have high integrity in work, to be thorough in inspection and to be aware of possible violations, because in a company the role of internal audit is very important, if done correctly then fraud will be detected from the start and can prevent greater fraud.