Felicia Wigna Sunarto
ABSTRACT
Entering the twentieth century, the number of fraudulent acts has become increasingly diverse. Therefore, fraud has received special attention from various parties because fraudulent acts can harm stakeholders. In Indonesia, the government pays special attention to fraud that occurs in the banking sector. This can be seen from the Financial Services Authority Regulation which contains 4 pillars of anti-fraud strategy for commercial banks. Therefore, this study wants to analyze the perceptions of the internal auditors of the 10 largest banks in Indonesia regarding the factors that affect the effectiveness of Fraud Risk Management. Data on perceptions of the bank's internal auditors were obtained by sending questionnaires via email and social media. From the data obtained, it can be seen that audits, corporate culture, inspections, policies and procedures, as well as IT adoption have a significant influence on the effectiveness of Fraud Risk Management. Meanwhile, the audit committee does not affect the effectiveness of Fraud Risk Management.
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