FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN

  • Firdaus Fakih Dosen Program Pascasarjana Universitas Sjakhyakirti Palembang
  • Rakhmat Rakhmat Dosen Program Pascasarjana Universitas Sjakhyakirti Palembang
  • Yuliana Yuliana Dosen Program Pascasarjana Universitas Sjakhyakirti Palembang
  • Prima Aulia Yudisiana Mahasiswa Program Pascasarjana Universitas Sjakhyakirti Palembang
  • Yusro Yusro Mahasiswa Program Pascasarjana Universitas Sjakhyakirti Palembang
Keywords: Internal Audit, Fraud, Role

Abstract

This research purposed to know the role of internal audit in the detecting fraud in Government of South Sumatera. Data were collected by depth- interviews with auditors and officials in Inspektorat of South Sumatera.  Results of data collection were analyzed of using qualitative method with interpretive approach. The results showed that the government's internal audit of Inspektorat South Sumatera has a role in detecting fraud begins with the provision of mentoring (coaching), supervision and regular inspection or perpetually in a particular examination.

Published
2024-09-23
How to Cite
Fakih, F., Rakhmat, R., Yuliana, Y., Yudisiana, P., & Yusro, Y. (2024). FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN. Jurnal Ilmu Administrasi Dan Studi Kebijakan (JIASK), 7(1), 17-32. https://doi.org/10.48093/jiask.v7i1.244