Jurnal Riset Akuntansi dan Keuangan
Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015

PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

Dewi Yuniarti Rozali, Rozmita (Unknown)
Mohammad, Jabbaar (Unknown)

Article Info

Publish Date
27 Dec 2015

Abstract

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

Copyrights © 2015




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Journal Info
Jurnal Riset Akuntansi dan Keuangan
Website

Abbrev

JRAK

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...