Implementation of Internal Control Committee (ICC) in Early Fraud Prevention Efforts

Case Study of PT Perkebunan Nusantara XIII

Abstract

Purpose – This research was conducted with the aim of knowing the application of the internal control system in the company in detecting fraud in operational activities and wanting to know the company's understanding of the concept of fraud and how to prevent it. This research is useful to see how strong the internal control system is in the company.

Method – The research method that will be used is a descriptive qualitative research method in the form of a case study at PT Perkebunan Nusantara XIII. The research is descriptive qualitative research that uses three data collection methods, namely, interviews, observation, and documentation.

Result – The results show that the company already has an understanding of the concept of fraud itself and already has prevention so that these actions do not occur. The control system in the company also runs well and forms a strong internal control system.

Implication – Based on the results of the research that the researchers have done, the following conclusions can be drawn: Understanding the concept of fraud and how to prevent it is well known by the company, the company's internal control has been implemented properly so as to form a strong control component.