THE EFFECTIVENESS OF INTERNAL AUDIT AS A FRAUD PREVENTION EFFORT

Verani Ayu Indrianita, Dewi Susilowati, Yanuar Eko Restianto

Abstract


This research is focused on evaluating how effective internal audits are in preventing fraud at the Government Inspectorate of Banyumas Regency. It takes a comprehensive approach by analyzing nine crucial dimensions of internal audit performance and cooperation. These dimensions include the importance and impact of audit findings and recommendations, the response from the objects being inspected, auditor professionalism, early warning mechanisms, cost savings in audits, personnel development, feedback from other management, the increased number of audits, and the successful achievement of audit programs. To gather data, the study relies on interviews and observations involving employees of the Government Inspectorate. The findings leave no room for doubt, as they unequivocally demonstrate that the internal audit at the Government Inspectorate of Banyumas Regency has been successful in preventing fraud, as evidenced by the positive outcomes across all measured dimensions. The research underscores the Inspectorate's pivotal role in fostering fraud prevention across other government agencies, underlining the paramount importance of auditors' professionalism and the continual enhancement of human resources in achieving successful outcomes.

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DOI: https://doi.org/10.56681/da.v21i1.155

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