9 research outputs found
Elevating professional skepticism on fraud risk judgment of Indonesian internal auditors through improving personal and environment factors / Lufti Julian
No full textFinancial scandals that were leaked and published in the mass media have ruined the public trust in the internal audit profession. The scandals made the performance of internal auditors in making fraud risk judgments questioned by the public. The internal auditors, as the third line of defense, were considered responsible for the fraud because of their daily presence in the institution compared to external auditors who were the next line of defence. In an audit process, the fraud risk judgment is not a simple process since it should be done at every stage of the audit process. It involves particular personalities and specific competencies. Auditors also often have to deal with management. Sometimes, unsuitable factors lead to an impairment of the fraud risk judgment. Therefore, there is an urgent need to study the effect of certain determinant factors on improving the fraud risk judgment to detect and prevent fraud. This study aims to examine the effects of locus of control (internal and external), information technology competency, professional skepticism, and tone at the top on Indonesian internal auditors’ fraud risk judgment. This study used the Social Cognitive as the underpinning theory. The theory argued that personal and environment factors affect behavior. The auditor’s behavior (in terms of the fraud risk judgment) is influenced by the personal (locus of control, IT competency, and professional skepticism) and the environment (tone at the top) factors. This study also examines the mediating effect of professional skepticism on the relationship between the determinant factors and the fraud risk judgment. The conclusions of this study are drawn based on 202 internal auditors respondents obtained from an online survey questionnaire. The data was analyzed using SmartPLS, which consisted of the assessment of the measurement model, the structural model, and the robustness of the model. This study confirms that the fraud risk judgment is significantly influenced by professional skepticism and IT competency. It also confirms that the internal locus of control and tone at the top significantly affects professional scepticism. Moreover, the study results also suggest that professional skepticism mediates the relationship between internal locus of control and fraud risk judgment and mediates the relationship between tone at the top and fraud risk judgment. This study used a holistic framework by testing the effect of the determinants on the new measurement of the state professional skepticism and its’ effect on fraud risk judgment simultenously. This study used a self assessment questionnaire survey that lead to a inflated performance bias and it should be considered as a limitation in interpreting the result. This study can contribute to defining the profile of an internal auditor who has high fraud risk judgment performance; therefore, it can be used as a reference for the Human Resources Department to recruit a suitable person to handle fraud-related assignments. Furthermore, it also can be used by the profession regulation body to update the attribution and performance standard related to personal and environment factors that affect the fraud risk judgment
Evaluasi Penerapan Whistleblowing System Pada PT X
No full textCompanies that want to achieve their goals need good corporate governance. One of the supporting instruments is the whistleblowing system. However, there are still many fraud cases that occur in the private sector. This study aims to analyze the whistleblowing system or complaint handling system at PT X, which is one of the companies engaged in banking. This research uses qualitative methods and analytical descriptive methods. The instruments used are interviews and questionnaires. The results showed that although the implementation of the whistleblowing system at PT X has been carried out well, there are still some weaknesses. These weaknesses include employees who do not want to take reports to the whistleblowing system and there is no reward system for whistleblowers. This research also provides suggestions for improving the implementation of the whistleblowing system at PT.X
Evaluasi Implementasi Risk Based Internal Audit (Studi Kasus pada PT ABC)
No full textThis research was conducted to analyze the effectiveness of the implementation of Risk Based Internal Audit (RBIA) at PT ABC by using the framework from David Griffith in 2020 related to the implementation of RBIA and the Chartered Institute of Internal Auditors in 2014 in evaluating risk maturity as part of RBIA implementation. This research is a case study with a descriptive qualitative approach using interviews and document analysis to explore experiences and in-depth understanding. The object of research is PT ABC, which is a private manufacturing company engaged in the manufacturing industry. In the past, the company has experienced poor financial conditions. Therefore, PT ABC tries to carry out effective supervision, one of which is carried out through the internal audit division. However, in practice, management's commitment to managing risk has not been fully reflected in company practice. PT ABC management does not have a policy as a form of tone of the top commitment in implementing risk management. The results of the study can be concluded that PT ABC has not been able to implement RBIA comprehensively because the results of the risk maturity assessment carried out are still at level risk naïve. Improvements are needed to increase the level of risk maturity to implement RBIA comprehensively or when the risk assessment reaches level risk defined. This research provides recommendations for a roadmap that can be implemented by PT ABC to increase risk maturity so that RBIA can be implemented comprehensively in the future
Implementation of Fraud Risk Assessment on Domestic Revenue Cycle of PT X (Case Study of Tiles Company)
No full textEvaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management
No full textThe rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general
Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan
No full textThe control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office
Influence of big data competencies and self-efficacy on detection of financial statement fraud on internal auditors in Indonesia / Novy Silvia Dewi ... [et al.]
No full textDetection of financial statement fraud is important in maintaining the integrity and reliability of a company’s financial information. Internal auditors have the responsibility to detect fraud in the company’s financial statements. This study aimed to test whether the existence of big data competencies can help internal auditors in the detection of financial statement fraud. This study also examined whether psychological factors such as self-efficacy can affect internal auditors in the detection of financial statement fraud. The research method used was the quantitative method. The research focused on internal auditors who employed in Indonesian companies. Data collection used questionnaire with 230 samples and analyzed using regression analysis using SmartPLS software. The results showed that big data competencies had a positive and significant effect on self-efficacy. The ability to analyze big data competencies is crucial role in detecting financial statement fraud, and individuals’ confidence in their skills also had a positive impact on fraud detection. Additionally, selfefficacy served as a significant mediator between big data competencies and the detection of financial statement fraud. This research has significant implications for practitioners and organizations in Indonesia in the context of developing strategies to improve the ability of internal auditors to detect fraudulent financial reports
Ambientes de aprendizagem do ensino da química para os cursos do CEFET-PR
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.A partir da preocupação de professores do CEFET-PR com a qualidade de ensino de Química e das barreiras que encontram efetivamente na prática pedagógica, e das angústias e decepções manifestas por alunos desalentados com a distância que supõem existir entre teoria e prática, fica clara a necessidade de transformar antigos laboratórios e salas de aulas tradicionais em ambientes de formação permanente em que se encare o conhecimento como um processo e não como produto, ou seja, como o encadeamento de aprendizagens
100 Vjet pavarësi, 100 figura dibranësh
No full textThe year 2012 was the year of the 100th anniversary, the year; when a century ago on 28 November 1912, in Vlora, the patriot Ismail Qemali, hoisted the flag. This was a result of those great efforts and sacrifices, that Albanians had done during the centuries of freedom and independence. It was just for this purpose the organization of promoting the book “100 years of independence, 100 Debar figures” by Prof. Dr. Arian Kadiu. From the beginning of the book, it draws attention the phrase: “Coals from the Debar fire”. It is revealed in the author’s imagination that: Debar is a hotbed, from which its people emerge and shine. In this Ember (fire) of Debar there are coals that shine much, but there are others that still continue to burn, with an assurance that tomorrow they will become a fire with large coals. Debar fire hearth has never and will never extinguish, because the Debar people, with their mind, hands and the sweat will blow the fire not to be out. It is difficult the undertaking to present 100 Debar figures in years, but the author has succeeded in it. The more you are involved in poking about their lives the more is added the number of figures, that continue to promote further. It happens because his Debar people, the prominent ones are added every day, and the list is very long, because you have something to say for everyone that you present. This has a another connotation, that after this publication, other publications will follow, because every Debar citizen deserves a few lines to be written. In this edition we have at hand distinguished figures of Debar region such as V.Agolli (Debar), S.Alliu, A.Alibali, J.Bagëri, L. Basha, I.Bellova, I. Krosi, Y. Çausholli, I. Pashë Dibra, A.Dibra, R.Daci, J. Dibra, A.Fida, A.Greva, D.Hima, L.Hanku, Z. Hima, E. Isufi, T. Jegeni, D.N. Kaçorri, F. Kaba, R.Kadiu, I. Krosi, Sh. Langu, S. Najdeni, H. Muglica, G. Ostreni, S. Ohrid, S. Rusi, L. Pustina, Y. Pustina, S. Pitarka, N. Pilku, H. Sharofi, L. Strazimiri, I. Shatku (Debar), I. Tershana, K. Traja, E. Tershana, V. Turkeshi, S.Tomçini. Etc. Another merit of the author is that in this volume he presents prominent figures, who were unknown until now, because the Party of the proletarian dictatorship, always bypassed, since they had given blood and sweat in building the country, such as Dine Beg Maqellara, Edip Tershana, Njazi Pilku, Lutfi Strazimiri, etc. Professor Lutfi Hanku states that shortly we must stress his creative spirit in the art world with the publication, on the eve of the commemorative feast the book “100 years of independence, 100 Debar figures”, which was well received, and it proves the love of the writer. Even here, his smile selected 100 personalities, who, in the democratic awareness of the author deserve to be in the book, because the author does not slumber in the dreams, or in the drawers of the wounded conscience of the communist system. These Debar personalities, with noble features, are collected in the museum of memory, a Korab vital values and history is whitewashed, Debar revives and readers were stick to them.The creator of the written world of art has a particular sensation, that when he becomes aware and experiences the reality and the event and throws it into the paper with inspiration and emotions, away from the pomp of word and with the purity of the language. So, Arian gathers the wisdom and bravery of Debar as in a magic museum, where the characters present to the reader the profile of freedom and knowledge. The march in the world of researcher and creator echoes and is scanned by the author being covered with wisdom and humanism. Debar deserves such an edition for 100 Debar figures. Then followed the discussions and the welcoming speeches, wher we depict: Niazi Kosovrasti, People’s teacher, Ismet Bellova, actress Adivije Alibali (Sharofi), Dr. Ramiz Zekaj, etc.. They estimated the hard work of Prof.. Arian Kadiu, the values of this work, which is distinguished for the Debar personalities it presents on the occasion of the 100th anniversary of Independence. These figures reflect us the courage and integrity of Debar, for the protection of native lands, as well as the outstanding efforts they have made to the benefit of the fatherland. Even to the region of Debar, the wounds of concerns are visible that they tried with bloody clans and walls, with fatality separative walls of history in our bodies and in our land. The soul concern knocks everybody with pain in the memory. And still it kills, because “Albania is divided in half by Drin River” (L.Poradeci). In this heavy and bitter fatality, our professor knew how to appreciate the values of the personalities, whose bone, brain and blood never rest for our nation in centuries. That is why, the love for nation and flag does not shed to pieces, because Ariani, with his two recent works, like twins, brought to hear the epic anthem of democracy, as the magic of patriotic spirit to befriend 100 Debar images, with whom will be felt the poetic voice of speech, as a democratic ideal, as two sister-books who sing for nation and flag.Viti 2012 ishte viti i 100 vjetorit, viti kur një shekull më parë me 28 nëntor 1912, në Vlorë, patrioti i madh Ismail Qemali, ngriti flamurin.Ky ishte një përfundim i atyre përpjekjeve të mëdha dhe sakfrificave, që kishin bërë shqiptarët gjatë shekujve për liri dhe pavarësi.Pikërisht këtë qëllim kishte edhe organizimi i promovimit të librit “100 vjet pavarësi, 100 figura dibranësh” nga Prof. Dr. Arian Kadiu.Që në fillim të librit tërheq vëmendjen hyrja: “Thëngjij nga prushi i Dibrës”, zbulohet se : në përfytyrimin e autorit, Dibra është një vatër, nga ku dalin dhe shkëlqejnë njerëzit e saj. Në këtë prush (zjarr) të Dibrës ka thëngjij që shndërrisin fort, por ka edhe të tjerë, që ende digjen, me sigurinë e plotë, se nesër do të bëhen prush me thëngjij të mëdhenj. Vatra e zjarrit në Dibër asnjëherë nuk është shuar e as nuk do të shuhet, sepse dibranët me mendjen, duart dhe djersën e tyre e fryjnë zjarrin të mos shuhet. Është e vështirë ndërmarrja, për të paraqitur 100 figura të dibranëve në vite, por autori ia ka dalë me sukses. Sa herë interesohesh, për jetën e tyre e gërmon në të, aq më shumë shtohet numri i atyre figurave, që të nxisin të vazhdosh më tej. Kjo ndodh se dibranët e tij, ata të spikaturit, shtohen çdo ditë, aq sa lista të gjata nuk mund t’i përmblidhnin, pasi për cilindo ke se çfarë të paraqesësh. Kjo ka edhe një domethënie tjetër, atë se pas këtij botimi, botime të tjerë do të pasojnë, sepse çdo dibran i meriton disa rreshta për të. Në këtë botim që kemi në dorë do njihemi me figura të shquara të trevës së Dibrës si: V.Agolli (Dibra), S.Alliu, A.Alibali, J.Bagëri, L. Basha, I.Bellova, I. Krosi, Y. Çausholli, I.Pashë Dibra, A. Dibra, R.Daci, Xh. Dibra, A.Fida, A.Greva, D.Hima, L. Hanku, Z.Hima, E.Isufi, T.Jegeni, D.N.Kaçorri, F.Kaba, R.Kadiu, I. Krosi, Sh. Langu, S.Najdeni, H.Muglica, G. Ostreni, S. Ohri, S.Rusi, L.Pustina, Y.Pustina, S.Pitarka, N. Pilku, H.Sharofi, L.Strazimiri, I.Shatku (Dibra), I.Tershana, K.Traja, E.Tershana, V.Turkeshi, S.Tomçini etj. Merita tjetër e autorit është se në këtë vëllim na paraqiten edhe figura të shquara, që deri sot ishin të panjohura, se Partia e diktaturës së proletariatit, i anashkalonte gjithmonë, që kur ata kishin dhënë djersën e gjakun në ndërtimin e vendit si p.sh Dine Beg Maqellara, Edip Tershana, Njazi Pilku, Lutfi Strazimiri etj. Profesor Lufti Hanku thekson se në mënyrë të përmbledhur do të veçojmë atë që shpirti i tij krijues në botën e artit sapo botoi, në prag të festës jubilare librin “100 vjet pavarësi, 100 figura dibranësh”, e pritur mjaft mirë, e që dëshmon dashurinë e shkrimtarit. Edhe këtu buzëqeshja e tij përzgjodhi 100 personalitete, që me vetëdijen demokrate të autorit e meritojnë të jenë në një libër, sepse autori nuk dremit në ëndrra, apo mbi sirtarët e ndërgjegjes së plagosur nga sistemi komunist.Këto personalitete dibre, me veti fisnike mblidhen në muzeun e kujtesës, me një korab vlerash vitale dhe historia zbukurohet, Dibra ringjallet dhe lexuesve u rrinë pranë. Krijuesi i botës së artit të shkruar ka ndjesi të veçantë që, kur ndërgjegjësohet e përjeton realitetin e ngjarjen dhe e hedh në letër me emocione e frymëzim, larg pompozitetit të fjalës dhe me pastërtinë e gjuhës. Kështu Ariani mbledh mençurinë e trimërinë e Dibrës si në një muze magjik, ku personazhet prezantojnë tek lexuesi profilin e lirisë e të dijeve. Marshimi në botën e studiuesit dhe krijuesit jehon dhe skanohet nga autori duke u veshur me mençuri dhe humanizëm. Dibra e meriton një botim të tillë për 100 figura dibrane... Pastaj vijuan diskutimet dhe fjalët përshëndetëse ku veçojmë: Njazi Kosovrasti, Mësuesi i Popullit Ismet Bellova, aktorja Adivije Alibali (Sharofi) dhe Dr. Ramiz Zekaj etj. Ata vlerësuan punën e madhe të Prof. Arian Kadiu për vlerat e kësaj vepre, që paraqet personalitete të shquara dibrane, me rastin e 100 vjetorit të Pavarësisë. Këto figura na shprehin trimërinë e ndershmërinë e dibranëve, për mbrojtjen e trojeve amtare, si dhe përpjekjet e shquara, që kanë bërë në dobi të atdheut”. Edhe krahinës së Dibrës i duken plagët e brengave të zgalemëve që e munduan me klane e mure gjaku, me mure ndarës fataliteti të historisë në trupin tonë dhe më tokën tonë. Kujtdo i troket me dhimbje në kujtesë brenga e shpirtit. E vret akoma ajo, sepse “Shqipëria është ndarë për gjysmë me Drinin” (L.Poradeci). Në këtë fatalitet të rëndë e të hidhur, profesori ynë ka ditur të çmojë vlerat e personaliteteve, të cilëvë nuk u tretet ashti, as truri dhe gjaku i kombit tonë në shekuj. Prandaj nuk derdhet copacopa dashuria për komb e flamur, se Ariani, me dy veprat e fundit si dy binjakë i ka sjellë për të dëgjuar himnin epik të demokracisë, si magjinë e shpirtit atdhetar për t’u miqësuar me figurat e 100 dibranëve, me të cilët do të ndihet zëri poetik i fjalës, si një ideal demokratik, si dy libra motra që këndojnë për komb e flamur
