The Effect of Internal Control on Fraud Detection (Case Study at Several State-Owned Enterprises Bank in Bandung City)
DOI:
https://doi.org/10.61841/7x3fgn19Keywords:
internal control, fraud detection, bankAbstract
The study aims to determine how internal control and fraud detection are and how internal controls affect fraud detection. The factors tested in this study were internal controls as independent variables and detection of fraud as dependent variables. The research methods used in this research are a descriptive and an exploitation method of research. In order to achieve the objectives of this study, a questionnaire was developed and distributed to all parts related to the internal control of several state-owned enterprises in Bandung City. The total number of questionnaires distributed was 100, of which 70 were returned and were valid for data analysis. Based on the results of the statistical analysis, the study indicated that internal control and fraud detection in several state-owned banks in the city of Bandung belong to the category of good. These results indicate that internal control has an important role in detecting fraud in state-owned banks. So, the higher the effectiveness of internal control, the higher the fraud detection also.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
