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- Title
Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City.
- Authors
Mubarak, Ahmad Rizki; Irianto, Gugus; Andayani, Wuryan
- Abstract
This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud.
- Subjects
INTERNAL auditors; FRAUD prevention; LOCAL government; FRAUD; ETHNOMETHODOLOGY
- Publication
International Journal of Research in Business & Social Science, 2024, Vol 13, p315
- ISSN
2147-4478
- Publication type
Article
- DOI
10.20525/ijrbs.v13i4.3296