Darori, - (2017) Problematika Peran Auditor Internal Dan Aparat Pengawasan Intern Pemerintah Dalam Pencegahan Dan Pendeteksian Fraud: Sebuah Studi Fenomenologi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengeksplorasi makna dan permasalahan peran auditor internal pemerintah dalam pencegahan dan pendeteksian fraud. Auditor internal pemerintah bertanggung jawab untuk melakukan pencegahan dan pendeteksian fraud, karena memiliki posisi yang strategis sebagai pengawas intern. Penelitian ini menggunakan pendekatan fenomenologi transendental melalui tahapan analisis: Deskripsi fenomena; Identifikasi tema-tema; Menghubungkan noesis dan noema serta tahap terakhir abstraksi intisari atau universal dari noetic/noematic corelations. Pengumpulan data dilakukan melalui wawancara, pengamatan, dan dokumentasi. Hasil penelitian menemukan tidak terlaksananya peran pencegahan dan pendeteksian fraud secara baik bersumber pada kompetensi dan independensi yang dimiliki auditor internal pemerintah di dalam pelaksanaan pengawasan. Kompetensi dan Independensi merupakan masalah klasik yang masih terus dialami auditor internal dalam menjalankan perannya.
English Abstract
This study aims to explore the meaning and problems of the role of internal government auditors in the prevention and detection of fraud. The internal government auditor is responsible for preventing and detecting fraud, because it has a strategic position as an internal supervisor. This research uses transcendental phenomenology approach through the stages of analysis: Description of phenomena; Identify the themes; Linking noesis and noema as well as the final stage of the core or abstract abstraction of universal noetic / noematic corelations. Data collection is done through interviews, observations, and documentation. The result of the research finds that the role of prevention and fraud detection is well based on the competence and independence of government internal auditors in the implementation of supervision. Competence and Independence are the classic problems that internal auditors still experience in performing their roles.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/DAR/p/2017/041705849 |
| Uncontrolled Keywords: | AUDITING, AUDITING, INTERNAL, AUDITORS, AUDITING - GOVERNMENT POLICY FRAUD |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 31 Jul 2017 03:52 |
| Last Modified: | 23 Oct 2020 02:22 |
| URI: | http://repository.ub.ac.id/id/eprint/842 |
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