BRAMANDITO, BRAMANDITO (2010) TINJAUAN PENERAPAN AKUNTANSI FORENSIK DALAM AUDIT INVESTIGATIF BPK RI. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
THE OBSERVATION OF FORENSIC ACCOUNTING APPLICATION ON INVESTIGATIVE AUDIT BY THE AUDIT BOARD OF REPUBLIC OF INDONESIA BY: BRAMANDITTO 55508110006 ABSTRACT In Indonesia, to fight against corruption needs a lot of effort. One of them is to increase the ability of auditor who conduct investigative audit. Solving complex corruption cases can't be done by layering control without enhancing audit technique especially in detecting person who conduct corruption. The purpose of this research is to be able to know apply forensic accounting in investigative audit in The Audit Board of Republic of Indonesia. Variables in this research are forensic accounting theory and investigative audit of The Audit Board of Republic of Indonesia. In addition, this research discover the correlation of forensic accounting in investigative audit and law emphasizing especially in corruption. The result of this research will show that guidance technique of investigatif audit of The Audit Board of Republic of Indonesia need improvement which based on both forensic accounting theory and manual Association of Certified Fraud Examiner (ACFE) to prevent white color crime which grow Imelonesia being left behind according to complexity financial transaction business later without the law in BUANA Key words: forensic accounting, investigative audit, guidance technique of investigative audit.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55508110006 |
| Uncontrolled Keywords: | Misi BUMN, Program Kemitraan, Efektivitas, Efisiensi dan Tingkat Kolektibilitas Pinjaman. |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 03 Feb 2015 11:41 |
| Last Modified: | 08 Oct 2025 03:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/15210 |
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