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- W2982748247 abstract "Internal auditors function is important as the first filter against fraud in the implementation of fraud detection in banking and financial industry. This study was conducted involving internal auditors at several banks in South Sumatera, Indonesia. Questionnaire was used to collect the data which was then analyzed using SPSS. The results indicate that the auditing expertise of supreme internal auditors do not suit the criteria of fraud detection. Therefore, it is concluded that the internal auditors in banking industry in South Sumatera are not ready yet for the implementation of fraud auditing." @default.
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- W2982748247 date "2019-09-26" @default.
- W2982748247 modified "2023-09-25" @default.
- W2982748247 title "Fraud Detection on Banking Industry in South Sumatera: A Study on the Role of Internal Auditors’" @default.
- W2982748247 doi "https://doi.org/10.46281/ijscgr.v2i2.399" @default.
- W2982748247 hasPublicationYear "2019" @default.
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