ANALISIS PERAN INTERNAL AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) DI PT INDO TAMBANGRAYA MEGAH TBK JAKARTA

FARAH, FAJAR (2013) ANALISIS PERAN INTERNAL AUDITOR DALAM PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) DI PT INDO TAMBANGRAYA MEGAH TBK JAKARTA. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine the role of internal auditors to prevent and detect fraud in PT Indo Tambangraya Megah Tbk Jakarta and the effectiveness and efficiency of the internal control structure created by the company. This research using a case study approach where all datas were collected through interviews with the internal auditors, library research, distribution of questionnaires to managers and employees and then analyzed using descriptive qualitative method. The results of the questionnaire measured with Likert scale and calculated by “Tingkat Capaian Responden” (TCR) formula. The results showed that the internal auditor in PT Indo Tambangraya has effectively participate in the prevention and detection of fraud. Internal auditors perform internal audit activities effectively, an examination of the internal control structure and create audit rating to prevent fraud at the company. Further internal auditor perform a series of checks on the validity of transactions and documents and apply wisthleblower system to detect fraud. In addition the company has designed a strong internal control structure and sufficient that have been implemented effectively and efficiently based on the COSO framework. This is further strengthened by the results of the questionnaire showed that the implementation of the internal control structure, the internal implementation of internal audit and the role of auditors in preventing and detecting fraud into the appropriate category. Keywords: Internal Auditor, Internal Control Structure, Fraud, Prevention, Detection

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