KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD PADA PT INTI DRAGON SURYATAMA

Abstract

This research is aimed to find out the skills and the abilities of internal auditor and to find out the
abilities of internal auditor in detecting fraud at PT Inti Dragon Suryatama. The research method has
been done by using qualitative method because this research is not meant to prove a hypothesis
whereas the data analysis technique has been carried out by using descriptive analysis quanlitative
approach. Based on the result of the analysis and the discussion, fraud can be anticipated by good
internal control. In order to support internal auditor in uncovering fraud which has occurred at PT
Inti Dragon Suryatama the skills which conform to professional standards of internal auditing (SPAI)
which are categorizeed into three factors: communication ability, creativity and able to work with
other people. In conducting the purchase transaction recording which has been made by PT Inti
Dragon Suryatama, the fraud element has been found by internal auditor, it can be seen from the
purchase transaction of EVA goods and plastics. The skills of internal auditor which have been used to
uncover the fraud which occur at PT Inti Dragon Suryatama have been conformed to Professional
standards of Internal Auditing.
Keywords : skills, auditor internal, fraud.