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Strengthening Internal Control System For Fraud Prevention and Detection In Directorate General of Customs and Excise of Indonesia
Last modified: 2017-06-22
Abstract
Directorate General of Customs and Excise (DGCE) has been dealing with fraud issue that has devastating impact while concerning in enhancing the quality of public service. Previous studies have explained that fraud prevention and detection were performed by conducting an effective internal control system. This study aimed to uncover fraud factors and how internal control system strengthen fraud prevention and detection in DGCE. Researcher used qualitative approach that relied on case study as strategy. The data collection method in this study was interview with unstructured questions. The result showed that fraud commited in DGCE took form in corruption scheme, and was perpetrated because of fraud factors: pressure, perceived opportunity, and rationalization. DGCE has been implementing effective internal control system. The fact that fraud was still committed affect by individual intergrity, role of the leader, and organization culture.
Keywords
Fraud; Internal control; Fraud prevention; Directorate General of Customs and Excise (DGCE)
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