This study aims to determine the auditor's level of awareness of fraud, methods of detection and prevention of fraud, technology in detecting and preventing fraud, the cultural role of Tri Kaya Parisudha in preventing fraud, and the government's internal auditor's knowledge of the fraud. This research uses a quantitative descriptive approach. The sampling technique is done by nonprobability sampling with saturated sampling, with a total of 145 respondents. The data analysis technique was conducted using a descriptive method with a quantitative approach. The results of this study indicate that: 1) respondents are aware of the need for reporting and responsibility for preventing and detecting fraud, 2) fraud detection and prevention methods most commonly used are operational audits, cash reviews, reviews and improvements to internal controls, implementing action reporting policies fraud, establishing a code of conduct/ethics, implementing employee rotation policies, and evaluating the implementation of programs and activities, 3) technology that is often used is password protection, finding internet network protection samples, filtering software, and using anti-virus, 4) confidence in the concept of Tri Kaya Parisudha plays a role in fraud prevention, especially in the Kayika section, and 5) respondents have sufficient knowledge about the types of fraud that might occur in the organization.
Volume 12 | Issue 4
Pages: 08-16
DOI: 10.5373/JARDCS/V12I4/20201413