ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD) DI INSPEKTORAT KABUPATEN MUNA

Abstrak

This research aims to determine the role of internal audit in efforts to prevent and detect fraud at the Inspectorate of Muna Regency. The data collection method in this study uses descriptive analysis method and triangulation analysis. The results of this study indicate that the internal auditors of the Muna Regency Inspectorate have carried out an assurance role and a consulting role. The assurance role is carried out in the form of audits, reviews, evaluations and monitoring. Meanwhile, the consulting role is carried out by mentoring, socialization, technical guidance, and training to prevent and detect fraud. The conclusion of this study shows that the internal auditors of the Inspectorate of Muna Regency have effectively carried out the realization as referred to in Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPL) and Minister of Home Affairs Regulation (Permendagri) Number 35 of 2018 concerning Supervision Policy for the Implementation of Local Government in 2019.

Kata kunci

• Mencegah dan Mendeteksi Fraud
• Peran Audit Internal