AkhmadDafikRamadhani (2007) Implementation design of sting operation within Internal Control System as Detective and Preventive Control. Sarjana thesis, Universitas Brawijaya.
Abstract
Based on several researches, most internal control system faces problem of fraud, which carries both financial and non-financial problems. In several conditions, fraud problem is difficult to be solved with common fraud examination method which is relies much on accounting science disciplines. As the solution, the researcher will try to explore the implementation of sting operation method within internal control system as detective and preventive control. The implementation of sting operation method will mix several science disciplines like auditing, fraud examination, accounting information system, criminology, and organizational behavior. This research uses qualitative approach, because of three reasons. First, qualitative method is needed to obtain comprehensive and deeper understanding about sting operation and it’s implementation within internal control system as detective and preventive control. Second This research uses only qualitative data, and there is no statistical method employed in designing sting operation implementation. Third, This research target is to generalize solution for fraud problem, which is only possible through qualitative analysis This research generalized sting operation implementation as detective and preventive control method. Generally, the method itself consists of data and evidence collection, data and evidence interpretation, target determination, sting operation, and post operation activities.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2007/050702778 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Unnamed user with email repository.ub@ub.ac.id |
| Date Deposited: | 29 Oct 2007 00:00 |
| Last Modified: | 20 Oct 2021 06:32 |
| URI: | http://repository.ub.ac.id/id/eprint/102962 |
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