International Journal of Accounting & Finance in Asia Pasific
Vol 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

Ayu Rakhma Wuryandini (Gorontalo State University)
Lukman Pakaya (Gorontalo State University)
Siti Pratiwi Husain (Gorontalo State University)

Article Info

Publish Date
21 Feb 2022

Abstract

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 auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.

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Journal Info
International Journal of Accounting & Finance in Asia Pasific
Website

Abbrev

IJAFAP

Publisher

AIBPM Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

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, ...