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外文期刊>Procedia - Social and Behavioral Sciences
>Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting
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Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting
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机译:揭示并构建COSO概念和Khalifatullah Fill Ard哲学,以通过法务会计预防和发现欺诈行为
The objective of this research was to reveal the occurrence of Disclaimer financial statements opinion phenomenon, explore and analyze the function of Internal Control Unit (SPI) to perform its role in preventing and detecting fraud. This research was qualitative using phenomenological approach with interpretive paradigm. The research objects were Internal Control Unit (SPI) staff at State Higher Education Institutions, namely the Chairman and Vice-Chairman of the Internal Control Unit (SPI). The results show the occurrence of disclaimer opinion because the asset procurement and managements are not in accordance with the regulations of PJB (Management of Goods and Services).
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