Abstract

Fraud or commonly known as fraudulent activities carried out in various modes and continues to increase over time. The high number of fraud cases that occur in Indonesia must be taken very seriously, for example by forming an internal audit team that has a really valuable role in monitoring activities to determine whether programs and fraud prevention have been running effectively. This study plans to decide the impact of internal audit, auditor competence, compensation suitability and whistleblowing system on fraud prevention in the Inspectorate General of the Ministry of Maritime Affairs and Fisheries with a sample of 117 respondents. Data collected through questionnaires, the method used in this study is multiple linear regression. The results show that internal audit, auditor competence, compensation suitability and whistleblowing system have a significant effect on fraud prevention.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.