THE ROLE OF INTERNAL AUDITORS IN PREVENTING AND DETECTING FRAUD AT PTPN IV

Irma Octaviani, Ihsan Rambe

Abstract


This study aims to analyze the role of internal auditors in preventing and detecting fraud in PTPN IV. The type of approach in this research is descriptive qualitative with data collection using documentation studies and secondary data in the form of reports on the use of fees at PT Perkebunan. The research population is a number of plant division staff at the head office. The sampling technique with saturated sampling obtained a sample of 5 staff respondents. The data analysis technique used in this study uses the NVIVO application which processes qualitative data to organize and track multiple records or files of raw data from interviews. The results of this study indicate that the internal auditor's role in preventing and detecting fraud has been very effective and good, evaluating and analyzing according to the auditor's recording procedures.

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References


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