Results 21 to 30 of about 178,529 (314)

COSO ERM AND THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION (Survey on Internal Auditors in Indonesia)

Jurnal ASET (Akuntansi Riset), 2022
Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination
Carolina, Yenni, Haneda, joanne, Haneda, joanne   +2 more
openaire   +2 more sources

Faktor yang mempengaruhi deteksi kecurangan dalam persepsi auditor eksternal dan auditor internal

Jurnal Akuntansi, 2018
The purpose of this study was to determine the effect of pressure, opportunity and razionalitation (The fraud triangel) to detect fraud on the perception of the external auditor and the internal auditor.
Hendro Lukman, Viviani Harun
doaj   +1 more source

OUTSOURCING OF INTERNAL AUDIT AND INDEPENDENCE OF AUDITORS

Corporate Ownership and Control, 2008
Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations.
Arumugam Seetharaman, M. Krishna Moorthy, A.S. Saravanan   +2 more
openaire   +1 more source

Auditors’ and auditees’ perception on the internal audit quality

Audit Financiar, 2016
The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the ...
Kartika Djati, Rahmawati, Payamta, Lia Uzliawati   +3 more
doaj   +1 more source

The role of auditor in whistleblower system: The cases in Indonesia

Journal of Economics, Business & Accountancy Ventura, 2015
In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower.
Nurul Hasanah Uswati Dewi, Djuwito Djuwito, Romanus Wilopo   +2 more
doaj   +1 more source

PENGARUH AUDITOR INTERNAL BERSERTIFIKASI QIA (QUALIFIED INTERNAL AUDITOR) DAN PENGALAMAN KERJA AUDITOR INTERNAL TERHADAP KEMAMPUAN DALAM MENDETEKSI KECURANGAN (FRAUD) (Survey pada 3 BUMN di Kota Bandung) [PDF]

, 2016
ABSTRAK Penelitian ini bertujuan untuk mengetahui auditor internal bersertifikasi QIA (Qualified Internal Auditor) dan pengalaman kerja auditor internal terhadap kemampuan dalam mendeteksi kecurangan (fraud) pada 3 BUMN yang ada di Kota Bandung baik ...
ROKMINAH, 114020228
core  

AAA+ protein unfoldases—the Moirai of the proteome

FEBS Letters, EarlyView.
AAA+ unfoldases are essential molecular motors that power protein degradation and disaggregation. This review integrates recent cryo‐electron microscopy (cryo‐EM) structures and single‐molecule biophysical data to reconcile competing models of substrate translocation.
Stavros Azinas, Marta Carroni
wiley   +1 more source

Penerapan Teori Gandhi Pada Etika dan Locus Of Control Auditor Internal

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
Abstrak Penelitian ini bertujuan untuk mengindentifikasi makna Teori Gandhi pada penerapan Kode Etik Auditor Internal dan memperluas tujuan locus of control dalam kesuksesan menciptakan fungsi audit internal yang baik.
Almira Janitra
doaj   +1 more source

PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT INTERNAL (Studi Empiris pada PT. Telekomunikasi Indonesia, Tbk) [PDF]

, 2016
ABSTRAK Auditor internal memiliki peran yang sangat dibutuhkan oleh perusahaan untuk mengawasi pelaksanaan sistem internal audit dalam suatu perusahaan kemudian menghasilkan kualitas audit internal yang terbaik dan memberikan saran perbaikan kepada ...
LUTHFI SETIADI, 124020213
core  

Tumour–host interactions in Drosophila: mechanisms in the tumour micro‐ and macroenvironment

Molecular Oncology, EarlyView.
This review examines how tumour–host crosstalk takes place at multiple levels of biological organisation, from local cell competition and immune crosstalk to organism‐wide metabolic and physiological collapse. Here, we integrate findings from Drosophila melanogaster studies that reveal conserved mechanisms through which tumours hijack host systems to ...
José Teles‐Reis, Tor Erik Rusten
wiley   +1 more source