DRAWING UP FRAUD MODE AT XYZ STATE UNIVERSITYAUTOBIOGRAPHY OF EXPENDITURE TREASURER ASSISTANT

Autor:	Hans Wakhida Rakhmatullah, Gugus Irianto, M. Achsin
Rok vydání:	2018
Předmět:	business.industry Collusion Public sector Accountability Biography Audit Public relations business
Zdroj:	The International Journal of Accounting and Business Society. 26:145-170
ISSN:	2355-2905 1328-1992
Popis:	The objective of this study is to disclose fraud practices in State University XYZ based on the author’s experience in working as expenditure treasurer assistant. This qualitative interpretive study uses autobiographical approach. The result shows that fraud practices occur in work units in State University XYZ. The causes are (a) poor internal control in the university, (b) negligence and collusion committed by certain parties, (c) performance pressure that make employees do anything it takes to improve their performance, and (d) pressure from superiors to finish tasks regardless using inappropriate ways. Accountability report of public sector units does not care about appropriateness but document completeness and validity. The report can pass auditor’s surveillance if it is complete and valid. Keywords: fraud, autobiography, accountability report
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::da4f6b14172e554feab6e695e65dfa65 https://doi.org/10.21776/ub.ijabs.2018.26.2.7 Zobrazit plný text záznamu