Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | IDENTIFIKASI RISIKO KECURANGAN PADA TAHAPAN PERENCANAAN AUDIT |
|---|---|---|
| Judul Terbitan | : | AKUNTANSI DAN TEKNOLOGI INFORMASI |
| ISSN | : | 1412-5994 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 6 Issue 2 0000 |
| Penerbit | : | Jurusan Akuntansi Universitas Surabaya |
| Frekuensi Penerbitan | : | 2x 1 tahun |
| Penulis | : | Stevanus Hadi Darmadji |
| Abstraksi | : | A stage the Internal auditor should do before doing field works is planning phase. The objective of this stage is to get the holistic background of auditee problems and assessing the audit risks. One of the most important aspects in assessing the audit risks is to identify the fraud risk. Some organization face some risks of fraud, have been identified come from internal organization's at most. In their 2007 edition, the Association of Certified Fraud Examiners (ACFE), introduce 15 questions Fraud Examiners Manual to judge the organization's vulnerability to fraud. Answering the following 15 questions is a good starting point for sizing up a company's vulnerability to fraud and creating an action plan for lessening the risks. This paper will describe how an internal auditor should do in order to assess the fraud risk and explain the important aspects of fraud risk related with any other aspects in audit planning phase. |
| Kata Kunci | : | internal auditor; fraud risk; internal comtrol; audit planning |
| Lokasi | : | P121 |
| Terakreditasi | : | belum |