Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital

Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud)

Dwi Wulandari (Universitas Islam Negeri Raden Intan Lampung)
Ersi Sisdianto (Universitas Islam Negeri Raden Intan Lampung)



Article Info

Publish Date
11 May 2024

Abstract

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.

Copyrights © 2024






Journal Info

Abbrev

APKE

Publisher

Subject

Economics, Econometrics & Finance

Description

Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, ...