Asia Pacific Fraud Journal
Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)

INHERENT FRAUD RISK ASSESSMENT: ANALYSIS OF MAIN TASKS TO MINIMIZE FRAUD RISK (Case Study of an Industrial Supervisory in Indonesia)

Yulia Nurlita (Faculty of Economics and Business, Universitas Indonesia)
Edward Tanujaya (Faculty of Economics and Business, Universitas Indonesia)

Article Info

Publish Date
28 Jun 2019

Abstract

This research aims to analyze and provide views on inherent fraud riskof an Industrial Supervisory in Indonesia. The inherent fraud risk analysis will be examined using fraud risk assessment methods presented in COSO: 2016.Based on observations of the main tasks and work units of the organization, there are 18 fraud schemes identified.The results of this study indicate that the four highest fraud schemes are "Extortion to the 3rd party", "Conflict of interest in licensing", "Conflict of interests in external arrangements", and "Conflict of interest in Enforcement/inspection". As for related tasks, there are three things that must be considered: management of information systems, logistics, and industrial supervision.

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Journal Info
Asia Pacific Fraud Journal
Website

Abbrev

apf

Publisher

Association of Certified Fraud Examiners Indonesia Chapter

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...