PERAN AUDIT INTERNAL DAN AUDIT EKSTERNAL DALAM MENDETEKSI KECURANGAN DALAM LAPORAN KEUANGAN PADA PERUSAHAAN PUBLIK

Della Rizky Ananda, . (2025) PERAN AUDIT INTERNAL DAN AUDIT EKSTERNAL DALAM MENDETEKSI KECURANGAN DALAM LAPORAN KEUANGAN PADA PERUSAHAAN PUBLIK. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This scientific study aims to examine the contribution of internal and external audit roles in detecting fraud in the financial statements of public companies. The study is motivated by the importance of transparent and accountable financial oversight in maintaining integrity and public trust in corporations. The research method used is a qualitative approach with a literature review strategy, in which data is obtained through the analysis of journals, scientific articles, and credible academic sources published between 2010 and 2025. The results show that internal audit plays a strategic role in detecting and preventing fraud through operational oversight and internal control evaluations. Meanwhile, external audit serves as an independent party that provides opinions on the fairness of financial statements and objectively detects signs of fraud. These two audit functions complement each other, and synergy between them can improve the effectiveness of oversight and strengthen control systems against fraud. This study makes an important contribution to the understanding of audit roles in corporate governance and serves as a foundation for public companies to enhance their audit systems as a more optimal effort to prevent fraud.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil : 2210102069] [Pembimbing : Akhmad Saebani] [Penguji 1 : Suparna Wijaya] [Ketua Penguji : Ferry Irawan]
Uncontrolled Keywords:	Internal Audit, External Audit, Fraud, Financial Statements, Public Companies
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	DELLA RIZKY ANANDA
Date Deposited:	07 Sep 2025 12:53
Last Modified:	07 Sep 2025 12:53
URI:	http://repository.upnvj.ac.id/id/eprint/38244

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