PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DI PT. KANEFUSA INDONESIA

Abstract

This study aims to analyze the role of internal audit and internal control on fraud prevention at PT. Kanefusa Indonesia. There are two factors tested in this study, namely internal audit and internal control as an independent variable and fraud prevention as the dependent variable. This research is a qualitative research with case study method and the source of data used is primary data. Data collection techniques in this research are by interview, observation and documentation. The results of the study show that internal audit and internal control at PT. Kanefusa Indonesia has not been effective in preventing fraud. Where the auditor is not sufficiently independent and auditor competence is still lacking, it is also based on the presence of repeated audit findings. In terms of internal control, it is also not effective enough for fraud prevention because the organizational structure does not adequately separate duties and responsibilities. In addition there are unclear recording and authorization procedures that have the potential to cause harm to the company. Internal audit and internal control are believed to help the company in preventing the company so as to encourage the effectiveness and efficiency of the company's operations.