scholarly journals EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Brenda Yusensie Pua ◽  
Jullie J. Sondakh ◽  
Sonny Pangerapan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Job Description ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Internal Control System

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System

scholarly journals Internal Auditor Involvement In Internal Control System Design? Is Objectivity Impaired?

2011 ◽  
Vol 8 (4) ◽  
pp. 15 ◽  
Author(s):  
Bryan K. Church ◽  
Arnold Schneider
Keyword(s):  
Decision Making ◽  
Control System ◽  
System Design ◽  
Internal Control ◽  
Control System Design ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Behavioral Decision Making ◽  
Behavioral Decision ◽  
Internal Control System

Research in behavioral decision making suggests that internal auditors who are involved in the design of a particular internal control system may be reluctant to find fault with the system, and in turn, their objectivity may be impaired. The purpose of our study was to test this assertion. We found, contrary to the assertion, that internal auditors who participated in the design of a particular system were able to maintain their objectivity.

Does disclosure of internal control system of credit risk improve banks’ performance? Evidence from Tunisian listed banks

2019 ◽  
Vol 06 (04) ◽  
pp. 1950031
Author(s):  
Moufida Ben Saâda ◽  
Yosra Gafsi
Keyword(s):  
Content Analysis ◽  
Control System ◽  
Credit Risk ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Auditor ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Control System ◽  
Risk Committee

This paper proposes a measure of disclosure of internal control of credit risk and explores the extent to which this disclosure improves the performance of Tunisian listed banks. We use a self-constructed disclosure index from content analysis. From regressing panel data applied on a sample of 11 listed Tunisian banks during the period from 2007 to 2017, we find that disclosure of Internal Control System of Credit Risk (DICSCR) improves the performance of banks through the implementation of methods and procedures for controlling credit risk. Moreover, the results show that the interactions between DICSCR and the audit committee, the risk committee, and the internal auditor enhance the performance of the banks. Constructing a measure of disclosure inherent to the internal control system of credit risk allows investors and depositors to make relevant decisions, leads to better understanding the level of risk when controlling the bank by internal auditors and external auditors as well. It provides the Central Bank with a useful tool for evaluating the credit risk of the banks.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

2020 ◽  
Vol 12 (2) ◽  
pp. 127-139
Author(s):  
Indah Anisykurlillah ◽  
Anggita Oktaviana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Reporting Quality ◽  
Property Management ◽  
Internal Auditors ◽  
Internal Control System ◽  
Optimization Management ◽  
Management Optimization ◽  
The Impact

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

Development of an Anomaly Detection Model for a Bank's Transitory Account System

2014 ◽  
Vol 28 (1) ◽  
pp. 145-165 ◽  
Author(s):  
Yongbum Kim ◽  
Alexander Kogan
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Fraud Detection ◽  
Financial Statements ◽  
Internal Auditors ◽  
Detection Model ◽  
Cost Constraints ◽  
Internal Control System ◽  
Account System

ABSTRACT Fraud detection is one of the key components of an internal control system that is designed to provide reasonable assurance regarding reliable financial statements, effective and efficient operations, compliance with applicable laws and regulations, and safeguarding of assets (AICPA 2002; Committee of Sponsoring Organizations of the Treadway Commission 1992). Practically, however, it is challenging to determine what should be investigated among myriads of a company's transactions, most of which are normal and/or free from material error. Limited human resources and cost constraints are major barriers to fraud detection in practice. This study proposes a multi-step fraud detection model that screens transactions at various levels, which leads to a manageable number of transactions that internal auditors can examine. To that end, a broad screening criterion is applied at the highest level, while more detailed criteria are used at the lowest level. This study provides an example of development of a practicable fraud detection model.

scholarly journals Analisa dan perancangan desain produk

2019 ◽  
Vol 3 (2) ◽  
pp. 80
Author(s):  
Firmansyah Akbar Budi Utama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Internal Audit ◽  
Internal Auditor ◽  
Internal Control System

ABSTRACT The purpose of the discussion is to help solve the problems that are being faced by the company in planning and controlling production so that it can run efficiently and effectively. Good internal control will greatly support increased production. The company does not have an internal audit section (internal auditor) that conducts separate checks on the company's activities and the implementation of the internal control system. ABSTRAK Tujuan pembahasan yang dilakukan membantu menyelesaikan masalah-masalah yang sedang dihadapi oleh perusahaan dalam perencanaan dan pengendalian produksi agar dapat berjalan dengan efisien dan efektif. Pengendalian intern yang baik akan sangat menunjang peningkatan produksi. Perusahaan belum mempunyai bagian pemeriksaan intern (internal auditor) yang melakukan pemeriksaan secara terpisah terhadap kegiatan perusahaan dan pelaksanaan dari sistem pengendalian intern.

scholarly journals Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level

2013 ◽  
Vol 4 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Internal Control System ◽  
Local Government Level ◽  
Audit Effectiveness ◽  
Government Level

Effective internal control system plays an important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between effective internal control system and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that effective internal control system can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

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