RePEc: Research Papers in Economics · 2010 · 23 citations · 3 references
Open access
BusinessAccountancyAuditingManagerial AccountingPublic ProcurementFraud PreventionInternal AuditInternal Control SystemsInternal ControlsInternal Financial ControlProcurementCausal Path AnalysisInternal Control AnalysisInternal Control AuditingInternal Control In ProcurementInternal Fraud PreventionPath AnalysisProcurement Fraud DetectionProcurement Internal Controls
The aim of this study is to analyze the effect of internal control applying on procurement fraud prevention. Survey the sum of 23 respondent covering financial directors on the public and private hospital on Bandung city. Data have been collected by questionnaire. The tools of statistic analysis using path analysis. The result of this study indicates that there are effects of internal control applying on procurement fraud prevention. It means that procurement fraud prevention inclined by internal control applying and influenced residue by other factors which not integrated in this study model.Keywords: Internal control, procurement, fraud prevention
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Masri Singarimbun · 1989 · 891 citations
Auditing and assurance service an Intergrated Approach
Randal J. Elder, Mark S. Beasley, Alvin A. Arens et al. · 2009 · 36 citations
Business, Accountancy, Accounting +13