Fraud prevention, fraud detection, and fraud investigation on fraud management

Abstract

This study aims to determine the effect of fraud prevention on fraud management, fraud detection of fraud management, and fraud investigation of fraud management. This research was conducted on Internal Audit Working Unit of Bandung Inspection Office of BRI. Respondents in this study are internal auditors. The method used is descriptive quantitative and verification method. Data source used is primary data source. Data collection techniques used were questionnaires. The sampling technique in this research is using slovin formula. Hypothesis testing used is multiple linear regression analysis. The results showed that 1) fraud prevention effect on fraud management 2) fraud detection Influence on fraud management 3) Fraud investigation effect on fraud management. For further research the researcher suggested to be able to develop the research by adding other variables which are not discussed in this research. In addition, further research is expected to expand and increase the object under study by using different respondents.