FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS

Authors

  • Subaida Subaida Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura
  • Siti Musyarofah Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura
  • Prasetyono Prasetyono Master of Accounting, Faculty of Economics and Business, University of Trunojoyo Madura

DOI:

https://doi.org/10.21532/apfjournal.v3i2.89

Keywords:

Fraud pattern, accountability report, Non-governmental organization (NGO)

Abstract

The purpose of this study is to identify and analyze the fraud patterns on NGO funds accountability reports. The methodological approach used in this study is case study by conducting interview, observation and document review. The findings of this study show that the fraud patterns on the accountability report includes 1) documentation of fictitious activities, 2) fictitious term of reference, 3) fictitious narration, 4) fictitious attendance list, 5) fictitious receipts, 6) lack of controlling, and 7) auditor is not independent.

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Published

2017-10-02

How to Cite

Subaida, S., Musyarofah, S., & Prasetyono, P. (2017). FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS. Asia Pacific Fraud Journal, 3(2), 341–350. https://doi.org/10.21532/apfjournal.v3i2.89

Issue

Vol. 3 No. 2 (2018): Volume 3, No.2nd Edition (July-December 2018)

Section

Articles

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