The Role of the Government Internal Auditor in Fraud Risk Management: A Case Study in Local Government of Gunung Kidul and Sleman Yogyakarta Province

摘要

The purpose of this paper is to explore the current practices of the internal auditors in the local government of Gunung Kidul and Sleman regency regarding their role in fraud risk management. This research has used qualitative methods through an interview with the highest level of those inspectorates, which are the head of both inspectorates. The role of the government internal auditor in supporting fraud risk management has not reached an optimum level, which can be seen its audit was not based on risk-based audit approach. The government internal auditor has not arranged risk-based audit plan includes objectives identification of the audit objects and the audit procedures in mitigating fraud risk. Several recommendations for the inspectorate of local government Gunung Kidul and Sleman regency are an arrangement of the-risk based audit plan, awareness improvement programs, and capability ehancement programs both quantity and quality aspects.