Peran Auditor Internal Dan Auditor Eksternal Dalam Mendeteksi Fraud Asset Misappropriation

Abstract

This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.

Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS

“…Kecurangan eksternal diakibatkan oleh kecurangan yang dilakukan oleh pihak luar perusahaan, seperti kecurangan yang dilakukan oleh pelanggan terhadap Perusahaan. Di sisi lain, kecurangan internal adalah kecurangan yang dilakukan oleh karyawan yang merugikan Perusahaan (Prakoso & Setiyorini, 2021;Muniroh & Suryatimur, 2021).…”