The internal audit role in fraud detection and prevention / Fury Khristianty Fitriyah and Zaldy Adrianto

Fitriyah, Fury Khristianty and Adrianto, Zaldy (2018) The internal audit role in fraud detection and prevention / Fury Khristianty Fitriyah and Zaldy Adrianto. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 137. ISBN 978-967-17038-0-9


The objective of this research is to produce a policy and model for Internal Auditors in Universities in conducting theirs role, especially to detect and prevent fraud by implementing technology-based audits based on Technology Acceptance Model (TAM) model within the Public Universities in Java island, Indonesia. The specific target to be achieved in this research is to obtain empirical evidence about the key factors of the successful of internal auditors in Public Universities to adopt technology-based audit techniques based on the TAM model. Factors that can be identified from this TAM model will be implemented as strategy design for the implementation of technology- based audit techniques for detecting fraud by the internal auditors in public Universities in Indonesia. The research paradigm that will be used in this research is a qualitative method, a method that investigates a social phenomenon and human problems. In this approach, the researcher makes a complex picture, examines words, detailed reports from the respondents' views, and conducts a study of natural situations. While the qualitative research procedures used will produce descriptive data in the form of written and oral words from people and observed behaviour.


Item Type: Book Section
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Fitriyah, Fury Khristianty
Adrianto, Zaldy
Subjects: H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > Auditing
H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Page Range: p. 137
Keywords: Fraud detection; Internal audit; Internal control; Technology-based audit; Technology acceptance model
Date: 2018
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