The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia

Cilt: 6 Sayı: 3 1 Mayıs 2016
  • Faiz Zamzami
  • Nabella Duta Nusa
  • Rudi Prasetya Timur
PDF İndir
EN

The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia

Abstract

Some cases of corruption have taken place in several universities in Indonesia. To prevent and handle the cases, internal auditors play pivotal roles in detecting and preventing fraud. Therefore, effective methods to detect and prevent fraud are needed. The methods are expected to set the appropriate measures to detect and prevent fraud effectively. This research proposed a question how the internal auditors perceive the effectiveness of fraud detection and prevention methods. The research aimed to conduct a descriptive analysis towards the auditor’s fraud-related knowledge and examine the internal auditor’s perception towards the effectiveness of fraud detection and prevention methods. The objects of this research were internal auditors who worked at universities in Indonesia where the respondents were randomly selected. This study used a series of questionnaires to gather the information from the previously-surveyed respondents. The questionnaires in this study refered to the previous research conducted by Bierstaker et al. (2006). The results of this research reveal that the most effective fraud detection and prevention procedures are operational audits, internal control review and improvement, cash reviews, code of sanctions against suppliers/contractors and ethics officers. Meanwhile, five most ineffective of fraud prevention and detection procedures are virus protection, financial rasio, firewalls, filtering software, and organizational use of forensic accountants. The results of this study differs from the previous research conducted by Bierstaker et al. (2006), which suggests that the most effective procedure for fraud detection and prevention is the use of information technology

Keywords

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Faiz Zamzami Bu kişi benim

Nabella Duta Nusa Bu kişi benim

Rudi Prasetya Timur Bu kişi benim

Yayımlanma Tarihi

1 Mayıs 2016

Gönderilme Tarihi

1 Mayıs 2016

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2016 Cilt: 6 Sayı: 3

Kaynak Göster

APA
Zamzami, F., Nusa, N. D., & Timur, R. P. (2016). The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. International Journal of Economics and Financial Issues, 6(3), 66-69. https://izlik.org/JA33NW39NS
AMA
1.Zamzami F, Nusa ND, Timur RP. The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. IJEFI. 2016;6(3):66-69. https://izlik.org/JA33NW39NS
Chicago
Zamzami, Faiz, Nabella Duta Nusa, ve Rudi Prasetya Timur. 2016. “The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia”. International Journal of Economics and Financial Issues 6 (3): 66-69. https://izlik.org/JA33NW39NS.
EndNote
Zamzami F, Nusa ND, Timur RP (01 Mayıs 2016) The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. International Journal of Economics and Financial Issues 6 3 66–69.
IEEE
[1]F. Zamzami, N. D. Nusa, ve R. P. Timur, “The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia”, IJEFI, c. 6, sy 3, ss. 66–69, May. 2016, [çevrimiçi]. Erişim adresi: https://izlik.org/JA33NW39NS
ISNAD
Zamzami, Faiz - Nusa, Nabella Duta - Timur, Rudi Prasetya. “The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia”. International Journal of Economics and Financial Issues 6/3 (01 Mayıs 2016): 66-69. https://izlik.org/JA33NW39NS.
JAMA
1.Zamzami F, Nusa ND, Timur RP. The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. IJEFI. 2016;6:66–69.
MLA
Zamzami, Faiz, vd. “The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia”. International Journal of Economics and Financial Issues, c. 6, sy 3, Mayıs 2016, ss. 66-69, https://izlik.org/JA33NW39NS.
Vancouver
1.Faiz Zamzami, Nabella Duta Nusa, Rudi Prasetya Timur. The Effectiveness of Fraud Prevention and Detection Methods at Universities in Indonesia. IJEFI [Internet]. 01 Mayıs 2016;6(3):66-9. Erişim adresi: https://izlik.org/JA33NW39NS