ANALISIS FRAUD DAN PERAN AUDITOR INTERNAL DALAM PENCEGAHAN POTENSI FRAUD PADA PT X

Abstract

This research was conducted at PT X which is located in Mojokerto district. It aimed to find out wheter there protential for fraudulent actions and to determine the role of the auditor in preventing potential fraud at PT X. The research was descriptive-qualitative. Moreover, the instruments in the data collection technique were interviews, observations, and documentation. Furthermore, the data analisys technique started with data reduction, presentation, and drawing coclusions or verification. Additionally, there were 3 people as the research informants. The research result concluded that there was a fraud that happened in PT X, in form of corruption of companies’ internal people,i.e. doing unnormal budget mark up. The internal’s auditors of PT X, in detecting fraud, used explanation, interviews, and documentation. Therefore, the role of internal auditors in detecting fraud was really important as their attitude namely, independence and responsibility in controlling and auditing what was happening within the company.