Effectiveness of the Internal Control Environment as an Effort to Detect and Prevent Fraud
Efektivitas Lingkungan Pengendalian Internal Sebagai Upaya Deteksi dan Pencegahan Kecurangan
DOI:
https://doi.org/10.21070/ups.6503Keywords:
Internal Control Environment, Fraud Detection, PreventionAbstract
This study aims to reveal the perspective of internal auditors regarding the effectiveness of the internal control environment as an effort to detect and prevent fraud. This study uses qualitative research and uses primary data sources through an interview method with 4 informants, namely internal auditors from various organizations or entities. The data analysis technique uses Nvivo software. The results of the study state that the control environment is a core component in control. The control environment can run effectively as fraud detection and prevention efforts can be carried out with a clear punishment policy in an organization or entity, forming effective internal controls, conducting risk management and assessment, developing good policies so that they can carry out effective SPI according to SOPs, using automation technology and the implementation of whistleblowers, and the role of internal audit that runs effectively can prevent fraud.
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