STRATEGI ICoFR UNTUK MENDETEKSI DAN MENCEGAH PENIPUAN

Authors

  • Ahmad Basid Hasibuan Universitas Padjadjaran
  • Karina Odia Julialevi Universitas Padjadjaran
  • Rishi Saputra Universitas Padjadjaran
  • Nanik Rahayu Universitas Padjadjaran
  • Moh. Wahyudin Zarkasyi Universitas Padjadjaran
  • Srihadi Winarningsih Universitas Padjadjaran
  • Citra Sukmadilaga Universitas Padjadjaran

DOI:

https://doi.org/10.51933/jpma.v7i2.2054

Keywords:

ICoFR, COSO dan COBIT

Abstract

Tujuan webinar ini untuk memberikan pengetahuan terkait Internal Control over Financial Reporting (ICoFR), forum diskusi dari kalangan profesional (auditor, akuntan, regulator, keuangan)  dan akademisi. Pentingnya ICoFR diharapkan mampu mendeteksi terjadi fraud,  memberikan keyakinan bahwa laporan keuangan yang disajikan dapat diandalkan dan dapat dipercayai, karena sudah sesuai dengan prinsip akuntansi yang berlaku. Tanpa dukungan penuh dari manejemen, kecurangan masih akan tetap terjadi. Maka diperlukan pengendalian internal yang memadai, diharapkan pengawasan tata kelola yang baik dan ada dukungan manajemen sehingga terhindar dari salah saji material dan terjadinya fraud dalam laporan keuangan. Pengendalian inernal yang memadai dapat menjadi salah satu kunci untuk mendeteksi dan mencegah fraud dalam perusahaan. ICoFR dan COSO saling terintegrasi satu sama lain dan mampu untuk mendeteksi dan mencegah penipuan dalam organsisasi. ICoFR dan COBIT dapat saling melengkapi dalam pengendalian internal, dimana COBIT fokus pada teknologi informasi, peran teknologi dalam pencegahan penipuan memberikan pengawasan ganda yang terintegrasi terhadap analisis data ke sistem pengendalian

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Published

2025-08-31

How to Cite

Hasibuan, A. B., Julialevi, K. O., Saputra, R. ., Rahayu, N. ., Zarkasyi , M. W. ., Winarningsih, S. ., & Sukmadilaga, C. . (2025). STRATEGI ICoFR UNTUK MENDETEKSI DAN MENCEGAH PENIPUAN. Jurnal Pengabdian Masyarakat Aufa (JPMA), 7(2). https://doi.org/10.51933/jpma.v7i2.2054

Issue

Vol. 7 No. 2 (2025): Vol. 7 No 2 Agustus 2025

Section

Articles

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