Surprise Audit Dalam Pencegahan Fraud : Studi Etnometodologi Pada Kasus Perusahaan X

Ayulestari, Novia and -, Dr. Zulfikar, SE, M.Si and -, Dr. Fatchan Achyani, S.E, M.Si (2019) Surprise Audit Dalam Pencegahan Fraud : Studi Etnometodologi Pada Kasus Perusahaan X. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is intended to find the possibility of fraud, anti-fraud strategy application, surprise audit application in preventing fraud, and the result of those applications in “X” company. The researcher chose this research because it is interesting, can join in the fray directly in revealing frauds, and observing directly a fraud in a certain company, about the factors, causes, subject/performer, fraud prevention steps, and also the strategies to prevent fraud in a company. The researcher used the interpretative paradigm by using ethno methodology qualitative study. The object of the research is the application of surprise audit in "X" company, and the subject of the research is, anti-fraud division, intern audit. The result of the research is the assumption of fraud in "X" company by (SK) & (HS), which is the existence of misused of trust given by the management to the employees. Fraud prevention strategy applied in "X" company is surprise audit policy. Audit processes & steps in "X" company is done in accordance of internal audit's standard operating system (SOP). The result of this surprise audit is fraud case found in operation, with proof of fictive bills claimed by one of the employees & fixing in the procedure in the company should be held.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	Data, informasi, perpustakaan
Subjects:	X General Subject
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	Unnamed user with username w100150004
Date Deposited:	08 Feb 2020 08:54
Last Modified:	08 Feb 2020 08:54
URI:	http://eprints.ums.ac.id/id/eprint/80514

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