Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)

Faktor-faktor yang Mempengaruhi Pencegahan Fraud: Audit Forensik, Audit Internal, dan Audit Eksternal

Hanifatun Nisa (Universitas Islam Negeri Raden Intan Lampung)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
07 May 2024

Abstract

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

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Journal Info

Abbrev

JIESA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi ...