Title: FRAUD DETECTION: QUO VADIS GOVERNMENT INTERNAL CONTROL SYSTEM
Author: TAUFIQUR ROHMAN
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
This research discusses how the Government's Internal Supervisory Apparatus understands its role in fraud detection and the Government's Internal Control System. The purpose of this research is to find out to what extent the Government Internal Supervisory Apparatus understands its role in fraud detection in relation to the Government Internal Control System in the 'XYZ' Provincial Government. This research is descriptive qualitative research. The research results show that understanding of APIP is still very diverse and many people still do not understand its role in fraud detection and prevention. Things that are not much different from the Government's Internal Control System are related to the role of APIP. The condition that is the common thread is the lack of functioning of the early warning system for efforts to eradicate corruption in the country.
Keywords: Fraud, SPIP, APIP
Sources: http://repository.unair.ac.id/80366/
