Fraud detection in the procurement of goods and services

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE Journal of Contemporary Accounting & Economics Pub Date : 2021-12-03 DOI:10.20885/jca.vol3.iss3.art1
M. Ramadhan, Chairul Adhim
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引用次数: 1

Abstract

This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.
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货物和服务采购中的欺诈检测
本研究的目的是确定各种因素,可以影响在商品和服务的采购欺诈的检测。采用一定的抽样方法进行抽样。对研究数据进行多元回归检验。本研究发现,人力资源胜任力对企业舞弊侦查具有显著的负向影响。同时,设施和基础设施、内部控制制度和审计质量公正性对欺诈检测都有显著的正向影响。然而,时间预算的压力并不影响欺诈的检测。审计人员已被证明具有履行其职责的经验和能力。此外,现有的设施和基础设施以及内部审计单位的结构以及概率审计的质量都符合需要。研究结果可为评估东浦政府的审计诚信绩效,以侦测欺诈行为,并改善商品与服务采购的管理制度提供参考。在货物和服务采购中检测欺诈的定量研究仍然非常有限,本研究是第一个样本来自进行诚信审计的一方(监察局),计划方(DPPKAD/收入,财务管理和区域资产部门)和实施(ULP/采购服务单位)获取货物和服务。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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