PERAN AUDIT INTERNAL DALAM PENCEGAHAN FRAUD

Abstract

Internal audit can assist management in overcoming fraud (cheating). Fraud itself is an act of fraud for fraud that is usually found in financial reporting in the economic field, which usually occurs when writing reports. Fraud or fraud itself can be caused by outsiders or insiders in a company with ambitions for personal gain that harms other people and even institutions in the preparation of financial statements. This situation is an illegal situation by breaking the law to get an advantage. There are several ways to prevent fraud, and one of them is internal audit by having a definition, namely an independent assessment function in a company by helping the company's goals to realize effective management and accountability. For this reason, the role of internal audit is very important in overcoming fraud or fraud by conducting evaluations in the fields of operations, finance, accounting, human resources and other activities. Internal audit has an objective and systematic assessment to provide an evaluation. This audit report occurs in the management of financial statements that show what is examined such as conclusions, contents, positive and negative results and solutions to problems in overcoming fraud. The role of internal auditors also has the quality of information disclosed in order to provide valid information for the company.