Abstract
The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid.Keywords: fraud, autobiography, accountability report
Highlights
Fraud is a serious problem for people in a country
The autobiography/autobiographical approach look at how the researchers perceive and address issues related to fraud
In the Procurement Services work unit, it is compiled by Mr Hurry4 and directed by Mr Sunarto5 as chief of ULP
Summary
The objective of this study is to disclose fraud mode at XYZ State University based on the author’s experience in working as expenditure treasurer assistant.
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