EX ANTE AUDIT SEBAGAI UPAYA PENCEGAHAN FRAUD
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2017, Vol 9, Issue 1
Abstract
This study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings
Authors and Affiliations
Helti Nur Aisyiah, Fahri Ali Ahzar
Keywords
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- EP ID EP359397
- DOI 10.26740/jaj.v9n1.p54-64
- Views 119
- Downloads 0
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