IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

View Publication Info
Field Value
Title Fraud
Creator Rahayu, Eva Ulfah
Subject Fraud
Independent Auditor
Corporate Governance
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.
Publisher LPPM Publishing & Printing
Date 2014-12-31
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita; Vol 3 No 2 (2014): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December; 794-805
Language eng
Rights Copyright (c) 2014 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us


Copyright © 2015-2018 Simon Fraser University Library