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The role of auditor in whistleblower system: The cases in Indonesia

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In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study at-tempts to observe the dimensions of the existence and role of the organization of inter-nal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical beha-vior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

Ketersediaan
Ven 20160061J 657.7 VenPerpustakaan A. YaniTersedia namun tidak untuk dipinjamkan - No Loan
Informasi Detail
Judul Seri
-
No. Panggil
J 657.7 Ven
Penerbit
Surabaya : PPPM Stie Perbanas Jatim dan bank umumJatm.,
Deskripsi Fisik
ii , 24 hlm,: 24 cm
Bahasa
English
ISBN/ISSN
20873735
Klasifikasi
657.7
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
Ventura, Vol 18, No 2, Agustus - November 2015
Subjek
Management - Whistle Blower
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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