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FRAUD
Pencegahan dan Pengungkapannya
Dalam Perspektif Audit Internal

Penulis : Tedi Rustendi

ISBN : 978-979-762-626-6
2018. Hak cipta © pada Penulis

Penerbit : Mujahid Press

Jln Tambakan No. 06,
Bandung 40376

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 DAFTAR ISI

KATA PENGANTAR iv
DAFTAR ISI v
BAB I. FRAUD 1
Kategori dan Skema Fraud 2
Pelaku Fraud 11
Faktor Pemicu Fraud 14
BAB II. RISIKO FRAUD 22
Risiko 23
Identifikasi Risiko 28
Pengelolaan Risiko Fraud 31
BAB III. PERAN AUDITOR INTERNAL 39
Penguatan Fungsi Auditor Internal 40
Pencegahan dan Pendeteksian Fraud 44
Standar Atribut 44
Pencegahan Fraud 45
Pendeteksian Fraud 48
Investigasi Fraud 54
Penugasan Audit 54
Kualifikasi Auditor Fraud 57
Proses Investigasi 58
Pelaporan Fraud 70
GLOSARIUM 72
DAFTAR PUSTAKA 79
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