PERAN AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA PEMBERIAN PUR (PEMBIAYAAN USAHA RAKYAT) DI BANK SYARIAH INDONESIA CABANG SOLO VETERAN

Abstrak

This study aims to determine the role of internal audit in detecting fraud in the provision of people's business financing (PUR) at Bank Syariah Indonesia. This study uses a descriptive skin method that explains how the role of internal audit at Bank Syariah Indonesia. The primary data used is in the form of interviews with internal auditors and other related sections, secondary data is the portfolio report of people's business financing obtained from the financing section. The result obtained from this study is that the role of internal auditors in detecting fraud in financing has been carried out in accordance with procedures and policies at Bank Syariah Indonesia. The implementation of internal audit is in accordance with applicable regulatory standards, and with the audit report, recommendations and suggestions on audit findings by internal auditors, it can be ascertained that the role of internal audit is influential to prevent fraud. This can be seen from the low level of non-performing financing and no significant findings that result in losses for the company.