Abstract
The worsening economic conditions and weak supervision and the distorted focus of companies in facing the Covid-19 pandemic crisis open opportunities for fraudsters in companies that take advantage of the conditions to take actions that harm the company. The Covid-19 pandemic currently occurring has also affected work activities and the internal audit audit process that have been previously determined due to the imposition of PSBB and the prohibition of face-to-face activities so that it has an impact on obtaining audit evidence from restrictions on travel access to checkpoints in several areas. This research is expected to provide insights and solutions related to the application of a remote auditing approach to internal audit in detecting fraud during the Covid-19 pandemic. During the Covid-19 pandemic, remote auditing was the right choice to implement with the various advantages and disadvantages of remote auditing itself, remote auditing became an alternative so that work activities and the inspection process could continue and the role of internal audit in realizing added value for the company to assist management and directors in improving the internal control process and optimizing the detection of fraud.
Highlights
PENDAHULUAN Virus corona atau covid-19 telah menyebar luas secara global hampir ke seluruh negara sejak desember 2019 dan sudah menyebabkan berbagai kasus orang terkonfirmasi virus dan kematian yang terus bertambah di seluruh dunia
The Covid-19 pandemic currently occurring has affected work activities and the internal audit audit process that have been previously determined due to the imposition of pembatasan sosial berskala besar (PSBB) and the prohibition of face-to-face activities so that it has an impact on obtaining audit evidence from restrictions on travel access to checkpoints in several areas
This research is expected to provide insights and solutions related to the application of a remote auditing approach to internal audit in detecting fraud during the Covid-19 pandemic
Summary
Menurut fama & Jensen (1983) Mengungkapkan bahwa teori agensi mempunyai arti bahwa adanya pemisahan atau masing-masing kepentingan antara kepemilikan oleh principal dan pengendalian perusahaan oleh agen sehingga menimbulkan konflik kepentingan dan masalah moral. Berdasarkan hal tersebut teori agensi mendukung terciptanya pengendalian internal yang baik dan efektif di dalam perusahaan dan menghasilkan proses aktivitas bisnis perusahaan yang baik serta menjamin integritas dalam pelaporan sehingga dapat memberikan keuntungan kepada seluruh stakeholder perusahaan Putra et al (2021). Pada lingkungan bisnis dapat diartikan sebagai suatu rekayasa atau kebohongan yang disengaja, melaporkan asset perusahaan secara tidak benar atau memanipulasi data keuangan yang menguntungkan suatu pihak. Salah satu contoh dari kecurangan yaitu seperti mark-up atau meghilangkan dokumen dan memanipulasi data atau pencatatan yang dapat merugikan perusahaan. Menurut cressey (1953) dengan konsep fraud triangle theory memaparkan bahwa kecurangan dipicu oleh faktor tekanan, kesempatan dan rasionalisasi. Gambar 1 Penyempurnaan dari fraud triangle theory dikemukakan oleh Wolfe & Hermanson (2004) dengan konsep fraud diamond theory memaparkan bahwa kecurangan dipicu oleh faktor tekanan, kesempatan, rasionalisasi dan kemampuan. Kesempatan merupakan pintu masuk dari kecurangan sedangkan tekanan dan rasionalisasi mendorong individu untuk melakukan kecurangan
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