ANALISIS IMPLEMENTASI AUDIT INVESTIGATIF TERHADAP PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA SELATAN

FATHONAH, ANNISA and Aspahani, Aspahani and Rohman, Abdul (2021) ANALISIS IMPLEMENTASI AUDIT INVESTIGATIF TERHADAP PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to explore and analyze how the application, implementation, and reporting of investigative audits as well as resistance Badan Pengawasan Keuangan dan Pembangunan (BPKP) of in revealing cases of fraud that occurred in South Sumatra. This research uses qualitative methods obtained directly in the form of observations, documentation, and interviews with the Auditor Madya in the investigation division of the BPKP office South Sumatera. The results of research and analysis state that the investigation stage is carried out after receiving the earliest information from the Investigating Agency or Aparat Penegak Hukum (APH) then the supervisory auditor of BPKP moves to form a team carried out by auditors who are experts in the field of investigation and competent. The working time given to the audit team is 20 working days and every case investigated must be resolved on time. The results of the investigation by the investigative auditor team contain the disclosure of irregularities and the process of occurrence, causes, and impacts of deviations in the form of state financial losses as well as recommendations.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Investigative Audit, Fraud Disclosure, Badan Pengawasan Keuangan dan Pembangunan (BPKP)
Subjects: H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
H Social Sciences > HG Finance > HG201-1496 Money
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Annisa Fathonah
Date Deposited: 16 Sep 2021 07:18
Last Modified: 16 Sep 2021 07:18
URI: http://repository.unsri.ac.id/id/eprint/54143

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