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EVALUASI AUDIT INVESTIGATIF ATAS ANGGARAN DANA DESA OLEH APARAT PENGAWAS INTERNAL PEMERINTAH KABUPATEN PASER (STUDI KASUS BERDASARKAN TEMUAN INVESTIGASI DI INSPEKTORAT KABUPATEN PASER)

Bayu Berry, Andrian (2014) EVALUASI AUDIT INVESTIGATIF ATAS ANGGARAN DANA DESA OLEH APARAT PENGAWAS INTERNAL PEMERINTAH KABUPATEN PASER (STUDI KASUS BERDASARKAN TEMUAN INVESTIGASI DI INSPEKTORAT KABUPATEN PASER). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to explain the investigative audit checks over the village budget committed by the government in the Inspectorate 's internal watchdog Paser. This is a descriptive study based on the findings of an investigation case study in Paser Inspectorate. Data were collected based on the results of interviews with the Chairman of the Auditors and collect supporting documents will be made for further cross-examination compared with the Internal Auditing Standards Officers Supervisors Government. The results of this study indicate that almost all of the investigative audit standards have been implemented by the Government Internal Control Officers from the planning stage, the stage of collection and evaluation of evidence, the crime of phase determination and calculation of losses to the state, and reporting stages. But some auditing standards that have not implemented such strict liability certificate was not made because of the absence of a contract between the actors with auditors. Minutes of the agreement with the agency investigator made by the prosecution as a witness domestic legal evidence base. Making a database for audit trails and flowchart modus operandi is not attached due to resource limitations. Keywords : Investigative Audit, Internal Control Auditing Standards Government Officers, Auditors

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 06 Jan 2015 06:55
Last Modified: 06 Jan 2015 06:55
URI : http://eprints.umm.ac.id/id/eprint/14422

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