FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN
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.
Copyright (c) 2024 Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK)
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).