Title: FRAUD DETECTION: QUO VADIS OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM

Authors: Taufiqur Rohman

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study discusses how the Government Internal Supervisory Apparatus understands its role in fraud detection and the Government Internal Control System. The purpose of this study is to determine the extent to which the Government Internal Supervisory Apparatus understands its role in fraud detection in relation to the Government Internal Control System in the Provincial Government of 'XYZ'. This study is a descriptive qualitative study. The results show that the understanding of the Internal Supervisory Apparatus (APIP) is still very diverse, and many still do not understand its role in fraud detection and prevention. The situation is not much different regarding the Government Internal Control System in relation to the role of the APIP. The condition that is the common thread is the still not functioning of the early warning system for corruption eradication efforts in the country.

Keywords: Fraud, SPIP, APIP

Sources: http://repository.unair.ac.id/80366/