Risk Based Audit and Fraud Risk Management

Ika Puteri Amalia, Prasetyono Prasetyono, Tarjo Tarjo

Abstract


This study aims to determine the implementation of risk-based auditing and good governance in an effort to fraud risk management at the Madura Regional Inspectorate. This research is a quantitative research with an explanatory approach (explanatory research). The population is internal auditors who are in the Inspectorate Office in the Regency in the Madura area. The sample selection used simple random sampling and obtained a sample of 77 respondents. Primary data was collected through a survey method in two ways, namely by visiting the respondents directly and using the google form. The data were then analyzed using the Smart PLS (Partial Least Square). The results show that the implementation of risk-based audits has an effect on fraud risk management efforts, while good governance has no effect on fraud risk management efforts.

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