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

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.