Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud


  • Aisyah Nadiatul Hikmah Program Magister Akuntansi Universitas Indonesia, Jakarta
  • Ludovicus Sensi Wondabio Program Magister Akuntansi Universitas Indonesia, Jakarta




anti fraud, anti fraud strategy, audit internal, POJK


This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.


Download data is not yet available.

        Plum-X Analityc


Agustina, F., Nurkholis, N., & Rusydi, M. (2021). Auditors’ professional skepticism and fraud detection. International Journal of Research in Business and Social Science (2147- 4478), 10(4), 275–287. https://doi.org/10.20525/ijrbs.v10i4.1214

Alfian, N., Tarjo, T., & Haryadi, B. (2017). The Effect of Anti Fraud Strategy on Fraud Prevention in Banking Industry. Asia Pacific Fraud Journal, 2(1), 61. https://doi.org/10.21532/apfj.

Association of Certified Fraud Ecaminers. (2022). Occupational Fraud 2022: A Report to The Nations.

Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Survei Fraud Indonesia 2019. ACFE Indonesia Chapter, 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Astriana, D. V., & Adhariani, D. (2019). Investigating Employees’ Views on Fraud Awareness and Anti-Fraud Strategy.

Aziz, F. L. A., & Othman, I. W. (2021). Internal Auditors’ Perception on the Efficacy of Fraud Prevention and Detection in the Public Sector. Universal Journal of Accounting and Finance, 9(4), 764–772. https://doi.org/10.13189/ujaf.2021.090422

Bank Indonesia. (2011). Surat Edaran Bank Indonesia Nomor: 13/8/DPNP Tanggal 9 Desember 2011 Perihal Penerapan Strategi Anti Fraud bagi Bank Umum (SAF).

Bisnis.com. (2021, April 2). Bank Riau Kepri Terapkan Sistem Pengamanan Berlapis. Menit.Co.Id. https://www.menit.co.id/ekonomi/bank-riau-kepri-terapkan-sistem-pengamanan-berlapis.html

Eryanto, D. (2020). An Effective Anti-Fraud Program: How Do We Know? (The Challenge of Finding an Anti-Fraud Program in The Indonesian Public Sectors). Asia Pacific Fraud Journal, 5(2), 288. https://doi.org/10.21532/apfjournal.v5i2.157

Le, N. T. B., Vu, L. T. P., & Nguyen, T. V. (2021). The use of internal control systems and codes of conduct as anti-corruption practices: evidence from Vietnamese firms. Baltic Journal of Management, 16(2), 173–189. https://doi.org/10.1108/BJM-09-2020-0338

MODEL TIGA LINI IIA 2020 Pembaharuan dari Model Pertahanan Tiga Lini. (n.d.).

Murti, A., & Kurniawan, T. (2020a, August 12). Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector. ICAS-PGS 2019 Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies.

Murti, A., & Kurniawan, T. (2020b, September 2). Implementation and Impact of Internal Control in Preventing Fraud in The Public Sector. https://doi.org/10.4108/eai.30-10-2019.2299394

Otoritas Jasa Keuangan. (2019). Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39/POJK.03/2019 tentang Penerapan Strategi Anti Fraud Bagi Bank Umum. 2. https://www.ojk.go.id/id/regulasi/Pages/Penerapan-Strategi-Anti-Fraud-Bagi-Bank-Umum.aspx

Roemkenya, B., & Bayunitri, B. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting, and Management, 3(1), 45–64. https://doi.org/10.35912/ijfam.v3i1.181

Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting Information Systems (15th ed.). Pearson Education.

Sekaran, U., & Bougie, R. (2019). Research Methods For Business: A Skill Building Approach (8th ed.). Wiley Global Education US. https://bookshelf.vitalsource.com/books/9781119561248

Taufik, M., & Dianita, M. (2020). The Effect of Internal Audit Against Fraud Prevention (Case Study in PT. Asuransi Jasa Indonesia). Bisnis & Entrepreneurship, 14(2), 62–71. www.bpk.go.id

The Institute of Internal Auditors. (2019). IIA Position Paper Internal Audit dan Kecurangan.

The KPMG Board Leadership Centre. (2020). Fraud and Whistle Blowing. www.kpmg.com/uk/blc.

Todorovi?, Z., Tomaš, D., & Todorovi?, B. (2020). Anti-Fraud Strategy. Economics, 8(2), 69–78. https://doi.org/10.2478/eoik-2020-0010

Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128

Widoretno, A. A., & Tobing, A. N. (2022). The Implementation of Anti-Fraud Strategy to Achieve Good Corporate Governance. Nusantara Science and Technology Proceedings, 18–27. https://doi.org/10.11594/nstp.2022.2304




How to Cite

Hikmah, A. N. ., & Wondabio, L. S. . (2023). Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud. Owner : Riset Dan Jurnal Akuntansi, 7(4), 3285-3294. https://doi.org/10.33395/owner.v7i4.1657