FRAUD PATTERNS ON NGO FUNDS ACCOUNTABILITY REPORTS
DOI:
https://doi.org/10.21532/apfjournal.v3i2.89Keywords:
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.Downloads
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
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