The Role of the Government Internal Auditor in Fraud Risk Management: A Case Study in Local Government of Gunung Kidul and Sleman Yogyakarta Province

DOI

10.2991/icas-17.2017.47How to use a DOI?

Keywords

internal auditor, fraud risk, fraud risk management, risk-based audit, risk-based audit plan

Abstract

The purpose of this paper is to explore the current practices of the internal auditors in the local government of Gunung Kidul and Sleman regency regarding their role in fraud risk management. This research has used qualitative methods through an interview with the highest level of those inspectorates, which are the head of both inspectorates. The role of the government internal auditor in supporting fraud risk management has not reached an optimum level, which can be seen its audit was not based on risk-based audit approach. The government internal auditor has not arranged risk-based audit plan includes objectives identification of the audit objects and the audit procedures in mitigating fraud risk. Several recommendations for the inspectorate of local government Gunung Kidul and Sleman regency are an arrangement of the-risk based audit plan, awareness improvement programs, and capability ehancement programs both quantity and quality aspects.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Setya Nugraha
AU  - Ely Susanto
PY  - 2017/11
DA  - 2017/11
TI  - The Role of the Government Internal Auditor in Fraud Risk Management: A Case Study in Local Government of Gunung Kidul and Sleman Yogyakarta Province
BT  - Proceedings of the International Conference on Administrative Science (ICAS 2017)
PB  - Atlantis Press
SP  - 200
EP  - 203
SN  - 2352-5428
UR  - https://doi.org/10.2991/icas-17.2017.47
DO  - 10.2991/icas-17.2017.47
ID  - Nugraha2017/11
ER  -