THE INFLUENCE OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT. POS INDONESIA (PERSERO) BANDUNG
Keywords:
Audit, Internal Audit, Fraud, Fraud PreventionAbstract
The purpose of this research is to determine the influence of internal audits on fraud prevention in PT. POS Indonesia (Persero) Bandung. This research used descriptive and verificative methods. The sampling technique used in this research was saturated because the entirety of the population is a sample, that is the entirety of the Internal Control Unit employees in PT. POS Indonesia (Persero) Bandung total 30 employees. The program that was used for this research was Statistical Package for the Social Sciences (SPSS). The result of this research showed that internal audits had influenced fraud prevention in PT. POS Indonesia (Persero) Bandung. Internal audit contributes to fraud prevention in PT. POS Indonesia (Persero) Bandung of 56,1% while remaining 43.9% is influenced by other factors not researched.
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