IMPLEMENTASI AUDIT SEKTOR PUBLIK DALAM PENCEGAHAN FRAUD PADA INSPEKTORAT KOTA BIMA

Abstract

Increasing levels of fraud in Bima is significantly each year, then the role of public sector
audit in fraud should be increased in tackling fraud prevention, So this study aims to determine
the effect of the implementation of public sector audit in preventing fraud in the City
Inspectorate Bima. The method used in this research is Simple linear regression analysis, by
spreading questionnaire on all employees of the secretariat on the Bima city inspectorate as
many as 20 samples. The results of this study indicate that the public sector audit influence the
prevention of fraud.
Keyword : Public Sector Audit, Fraud, Prevention of Fraud.