THE ROLES OF INTERNAL AUDITOR IN FRAUD PREVENTION IN DINAS PRASARANA JALAN, TATA RUANG, DAN PERMUKIMAN WEST SUMATERA PROVINCE

WAASIL, DEWI PUTRI (2013) THE ROLES OF INTERNAL AUDITOR IN FRAUD PREVENTION IN DINAS PRASARANA JALAN, TATA RUANG, DAN PERMUKIMAN WEST SUMATERA PROVINCE. Diploma thesis, Universitas Andalas.

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Abstract

As discussed by Mary Josiah, Adediran A Samson, and Akpeti O elizabeth (2012) that internal auditor play major roles in fraud prevention and detection in organization. Accountability through internal control and internal auditors positively impact on the prevention of fraud in government agency (Kartini H Idris, 2010) Prior research showed that: internal auditor can prevent fraud if adequate qualified staffs should be employed by the government into the internal audit units so that their usefulness in fraud prevention can become much more evident and enhanced trainings, seminars and workshops should be organized for the internal auditors so that they can update their knowledge as regards the relevant standards required to prevent and detect fraud (Abu-Saeed Muslimat and Kabir Tahir Hamid, 2012). 4 Taufeni Taufik (2010) which the title: The influence of Internal Auditor, External Auditor, and DPRD in Fraud Prevention in Riau Province. The result of this research based on test of validity and test of reliability showed that there is simultaneous influence of internal auditor, external auditor, and DPRD in fraud prevention. 80.7 % the amount of influence by internal auditor, external auditor and DPRD, 19.3% the others factors. Various fact and theories that have been described above indicate that there is a close relationship between roles of internal auditor and fraud.

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