内部审计监督在印尼企业反腐败和反欺诈文化建设中的作用

Mustika Prabaningrum Kusumawati, A. Rahman, Panzi Aulia Rahman
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引用次数: 0

摘要

印度尼西亚对涉及一家从事航空服务的知名公司的腐败案件丑闻的披露感到震惊。这与公众关于公司内部审计职能如何以及在多大程度上打击腐败并在公司内部建立反欺诈文化的问题密切相关。事实上,内部审计在根除腐败和建立企业反欺诈文化方面的现象可以创造出具有共同利益的两面。这些利益受到内部审计师一方的支持,而另一方在文化和法规方面则不太支持建立反欺诈和反腐败。削弱内部审计师的两个主要因素是由于内部审计师与公司员工之间的利益冲突而导致的诚信缺失,以及技术时代个人能力的缺乏。作为监管机构,政府和利益相关者可以采取各种方法,以优化内部审计师在消除腐败和建立反欺诈文化方面的作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Phenomenon oOf Internal Audit Supervision in Fighting Corruption and Creating an Anti-Fraud Culture in Corporations in Indonesia
Indonesia was shocked by the disclosure of a scandal in a corruption case involving a prominent company engaged in aviation services. This is closely related to the public’s question regarding how and to what extent the internal audit function within a company can fight against corruption and create an anti-fraud culture within the company itself. In fact, the phenomenon of internal auditors in eradicating corruption and creating an anti-fraud culture in a corporation can create two sides of a knife with common interests. These interests are supported by one side of the internal auditor and another in terms of culture and regulations that are less supportive of creating anti-fraud and anti-corruption. Two main factors that weaken the internal auditors the lack of integrity due to conflicts of interest between internal auditors and company employees, and the lack of individual capabilities in the technological era. Various ways can be done by the Government and stakeholders, as regulators, to optimize the role of internal auditors in eradicating corruption and creating an anti-fraud culture.
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