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Red flags and fraud prevention on rural banks
This paper identifies the effectiveness of the red flags in detecting fraudulent financial statements, as well as preventive measures appropriate to implemented in Bank Perkreditan Rakyat (BPR). We use field survey convering the whole BPR in Province Bali, covering 60 indicators provided to 101 internal auditors from 86 BPR. The result shows that the highest dimensions within the Fraud Diamond are capability. Efforts to prevent the fraud would be the culture of honesty and high ethics, evaluating anti-fraud process and control, and developing an appropriate oversight process..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 | |
| Buletin Ekonomi Moneter dan Perbankan | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | : Bulletin of Monetary Economics and Banking 2016 |
|---|---|
| Edisi | Vol. 19, No. 2, Oct. 2016 |
| Subjek | Financial risk Auditing Corporate governance Fraud Liquidation |
| ISBN/ISSN | 14108046 |
| Klasifikasi | NONE |
| Deskripsi Fisik | - |
| Info Detail Spesifik | Buletin Ekonomi Moneter dan Perbankan |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |