The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance

Authors

  • Astrini Aning Widoretno Master Degree Program of Accounting Economy and Business Faculty, University of Indonesia
  • Agustinus Nicholas Tobing Master Degree Program of Accounting Economy and Business Faculty, University of Indonesia

DOI:

https://doi.org/10.11594/nstp.2022.2304

Keywords:

Anti Fraud Strategy, internal audit

Abstract

Any type, scale, or shape of organization has risks of fraud. That required an anti-fraud strategy to detect and prevent the occurrence of fraud. The internal audit mostly takes an important role in the implementation of the anti-fraud strategy. This paper aims to analyze the role of internal audit in the implementation of the anti-fraud strategy and the implementation of the anti-fraud strategy of PT.XYZ. This study used a qualitative approach with field study data collection techniques. This research uses 4 anti-fraud strategies that are whistle blowing system, a code of conduct, fraud training for employees and fraud risk assessment to analyze the implementation of anti-fraud strategy of PT.XYZ. The results of this study indicate that internal audit plays an active role in applying anti-fraud strategy and generally anti-fraud strategy of PT.XYZ has met the aspects of detection, prevention, and investigation.

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Published

12-04-2022

Conference Proceedings Volume

Section

Articles

How to Cite

Widoretno, A. A. ., & Tobing, A. N. . (2022). The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance. Nusantara Science and Technology Proceedings, 18-27. https://doi.org/10.11594/nstp.2022.2304

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