EVALUASI INTERNAL CONTROL BERBASIS COSO INTEGRATED FRAMEWORK UNTUK MENCEGAH FRAUD PADA SMA MUHAMMADIYAH 2 SURABAYA
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Keywords:
Internal Control, COSO, fraud, fraud diamond, SMA Muhammadiyah 2 Surabaya
Abstract
SMA Muhammadiyah 2 Surabaya is one of the Islamic school in Surabaya and became the object of this research and school is example of not for profit organization. The Internal Control of this school is already good but it’s not considering the importance of fraud risk, so SMA Muhammadiyah 2 Surabaya can’t detect fraud. This research is intended to design a ideal internal control to prevent fraud to happen in SMA Muhammadiyah 2 Surabaya. This research use interview and observation method to collect data related to SMA Muhammadiyah 2 Surabaya internal control. The result of this research is the internal control of SMA Muhammadiyah 2 Surabaya can detect fraud if there’s a control about fraud from the beginning.
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References
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Association of Certified Fraud Examiners (ACFE), (2004). ACFE Fraud Prevention Check-up. Austin, TX: Author. Retrieved August 29, 2012, from http://www.acfe.com/fraud/check.asp
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Zabihollah Rezaee, (1995) "What the COSO report means for internal auditors",Managerial Auditing Journal, Vol. 10 Issue: 6, pp.5-9,
Association of Certified Fraud Examiners (ACFE), (2004). ACFE Fraud Prevention Check-up. Austin, TX: Author. Retrieved August 29, 2012, from http://www.acfe.com/fraud/check.asp
COSO. 2013. Internal Control- Integrated Framework Executive Summary.https://na.theiia.org/standards-guidance/topics/Documents/Executive_Summary.pdfdiakses pada 21 September 2017 online
COSO (2017) "Controls amid the chaos: How management control systems adapt to firms of the future", Strategic Direction, Vol. 33 Issue: 4,pp. 13-15, doi: 10.1108/SD-01-2017-0011
Michael L. Piazza, 2015 Coso 2013 Quick Reference Guide penerbit:CreateSpace Independent Publishing Platform
Hall, James A. 2008. Introduction to Accounting Information Systems 7th Edition. Canada: Cengage Learning
John B. Duncan, Dale L. Flesher, Morris H. Stocks, (1999) "Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control", Accounting, Auditing & Accountability Journal, Vol. 12 Issue: 2, pp.142-164,
Zabihollah Rezaee, (1995) "What the COSO report means for internal auditors",Managerial Auditing Journal, Vol. 10 Issue: 6, pp.5-9,
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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