Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Mahasiswa FEB Jurnal Ilmiah Ilmu Keperawatan Indonesia (Indonesian Nursing Scientific Journal) An Nisa' Jurnal Ilmiah Wahana Pendidikan Implementasi Manajemen & Kewirausahaan Jurnal Keperawatan Cikini
Fitri Annisa
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Nursing Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Seminar Nasional Aplikasi Teknologi Informasi (SNATI)

 1 
DETEKSI INDIKASI FRAUD DENGAN TEKNOLOGI AUDIT Fitri Annisa; Lutfi Harris
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2011
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is describing how to detect fraud using Computer Assisted Audit Technique (TABK).This research focus on purchasing fraud. Qualitative research method has used in this research.Symptoms offraud can be separated into six categories: accounting anomalies, internal control weaknesses, analyticalanomalies, extravagant lifestyle, unusual behavior, and tips and complaint. Auditor can use TABK especially todetect accounting anomalies, and analytical anomalies. The using TABK in detecting fraud can increase theeffectiveness and efficiency of audit process. In the company which was implementing computer basedinformation system, most of the data was stored in digital format, it could not read directly, and only a littlephysical audit tracking. Therefore, this is the chance for the auditor to use TABK to detect symptoms of fraud.When the auditor find fraud’s symptoms, he or she must investigate whether the symptoms resulted from actualfraud or by other factors. The result of the test using TABK is just a mediator for the auditor to find fraud’ssymptoms. So, the auditors have to do further investigation. By using TABK, the process to detect fraud will beable to be done more effective and efficient.
Co-Authors Andi Dian Angriani Besse Marjana Alwi Dahlia Patiung eko purnomo Eni Sumartini Fitriani Nur Indhit Tri Utami Lutfi Harris MUHAMMAD LUTFI Nabila Syafitri Suhairi Suhairi