Fraud Detection and Risk Assessment on Sekar Wangi OPD

- Junaidi, - Tarjo, Bambang Haryadi

Abstract


Fraud is all forms of irregularities and illegal activities carried out on purpose (Matthew et. Al, 2013). Deliberate cheating is a strategy used to achieve personal or organizational goals to meet human needs. Fraud in the government sector does not only occur during implementation or accountability such as procurement of goods and services, but often occurs during budget preparation. Because fraud in the procurement of goods and services is not possible if the unit price of goods or services compiled in the SKPD Budget Implementation Documents (DPA-SKPD) and the Budget Amendment Implementation Documents (DPPA-SKPD) is not guided by the standard unit price of goods and services compiled by Regional Government in the form of a Governor or Regent / Mayor Decree. This research was conducted at OPD Sekar Wangi, OPD Sekar Wangi is a provincial government agency in East Java which covers work areas in 4 (four) districts on the island of Madura whose authority has the task and function of assisting the Governor and developing the potential of Regency / City Regional Government in East Java . OPD Sekar Wangi shows fraudulent practices, fraud in OPD Sekar Wangi occurs starting from budget preparation. The method used in assessing problems in Fraud Detection and Risk Assessment is using a qualitative descriptive method. Qualitative research is conducted in a natural setting. In this study, the data analysis method used in this study is qualitative data analysis with an interactive model analysis based on the opinion of Miles and Huberman (2013). In accordance with the discussion of several research focuses, research results can be obtained. Concept of Fraud in Statement of Auditing Standard (SAS) No. 99. There are 3 things that encourage a fraud attempt, namely Pressure, Opportunity, Rationalization. While measure fraud risk assessments at visits from five indicators is Communication between the audit team, interviews with clients, risk factors, analytical procedures, findings of the inspectorate, Inform.

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