Fraud
All Organizations, regardless of the type, form, scale of operations and activities are at risk of fraud. One of the factors that may lead to fraud is weak internal controls in the organization. Corporate governance applied in the company will have a positive impact on reducing the risk of fraud. In...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2014-12-01
|
| Series: | Iqtishaduna: Jurnal Ilmiah Ekonomi Kita |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/52 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850037095990558720 |
|---|---|
| author | Eva Ulfah Rahayu |
| author_facet | Eva Ulfah Rahayu |
| author_sort | Eva Ulfah Rahayu |
| collection | DOAJ |
| description | All Organizations, regardless of the type, form, scale of operations and activities are at risk of fraud. One of the factors that may lead to fraud is weak internal controls in the organization. Corporate governance applied in the company will have a positive impact on reducing the risk of fraud. In the application of corporate governance should be coupled with an effective management system and contains internal control that is run by people who are professional and responsible. Fraud in the company is management’s responsibility, but auditors also have the responsibility to find and disclose it by making a plan and audit work to get a reasonable assurance whether financial statement free from material misstatement, neither caused by error nor by irregularities. The evaluation of the organizational condition, the company’s structure and choices made are expected to help to disclose the motivation, opportunity and rationalization beyond the fraud of financial statement. |
| format | Article |
| id | doaj-art-235feefe6eb146ebb55bfc02554776df |
| institution | DOAJ |
| issn | 2303-3568 2684-8228 |
| language | English |
| publishDate | 2014-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | Iqtishaduna: Jurnal Ilmiah Ekonomi Kita |
| spelling | doaj-art-235feefe6eb146ebb55bfc02554776df2025-08-20T02:56:58ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisIqtishaduna: Jurnal Ilmiah Ekonomi Kita2303-35682684-82282014-12-013279480552FraudEva Ulfah Rahayu0STIE Syariah BengkalisAll Organizations, regardless of the type, form, scale of operations and activities are at risk of fraud. One of the factors that may lead to fraud is weak internal controls in the organization. Corporate governance applied in the company will have a positive impact on reducing the risk of fraud. In the application of corporate governance should be coupled with an effective management system and contains internal control that is run by people who are professional and responsible. Fraud in the company is management’s responsibility, but auditors also have the responsibility to find and disclose it by making a plan and audit work to get a reasonable assurance whether financial statement free from material misstatement, neither caused by error nor by irregularities. The evaluation of the organizational condition, the company’s structure and choices made are expected to help to disclose the motivation, opportunity and rationalization beyond the fraud of financial statement.https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/52fraudindependent auditorcorporate governance |
| spellingShingle | Eva Ulfah Rahayu Fraud Iqtishaduna: Jurnal Ilmiah Ekonomi Kita fraud independent auditor corporate governance |
| title | Fraud |
| title_full | Fraud |
| title_fullStr | Fraud |
| title_full_unstemmed | Fraud |
| title_short | Fraud |
| title_sort | fraud |
| topic | fraud independent auditor corporate governance |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/52 |
| work_keys_str_mv | AT evaulfahrahayu fraud |