International Journal of Accounting & Finance in Asia PasificVol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo
This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditeeās information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, ...