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Jurnal Ekonomi, Bisnis dan Entrepreneurship
Article . 2023 . Peer-reviewed
License: CC BY NC SA
Data sources: Crossref
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The Effect of Internal Audit on The Prevention of Fraud

Authors: Delina Pitriani; Shinta Dewi;

The Effect of Internal Audit on The Prevention of Fraud

Abstract

This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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