Analysis of Internal Control Implementation in Procurement of Goods and Services in an Effort to Prevent Fraud (Case Study at the Directorate of Asset and Environmental Management, Muhammadiyah University of Sidoarjo)
Analisis Implementasi Internal Control pada Pengadaan Barang dan Jasa dalam Upaya Mencegah Fraud (Studi Kasus pada Direktorat Pengelolaan Aset dan Lingkungan Universitas Muhammadiyah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.10778Keywords:
implementation internal control, prevent fraudAbstract
This study analyzes the implementation of internal control in the procurement of goods and services as an effort to prevent fraud in the Directorate of Asset and Environmental Management, Muhammadiyah University of Sidoarjo, while also examining the role of internal audit in supporting control effectiveness. Using a qualitative case study approach, data were collected through interviews, observations, and documentation involving directors, procurement staff, and internal auditors, then analyzed using the Miles and Huberman model. The findings indicate that internal control has been implemented based on the five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring. These components operate integratively to reduce opportunities, pressures, and rationalizations in the fraud process.
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