INTERNAL AUDIT COSO FRAME WORK UNTUK MENDETEKSI RISIKO TERJADINYA FRAUD PADA BAGIAN OPERASIONAL DI CV DWI BAHARI TRANS SURABAYA (PERIODE 2022-2024)
DOI:
https://doi.org/10.30651/jms.v9i3.23402Abstract
Penelitian ini bertujuan untuk mengeksplorasi peran audit internal dengan menggunakan Kerangka COSO dalam mendeteksi risiko terjadinya fraud di bagian operasional CV Dwi Bahari Trans Surabaya. Dengan menerapkan pendekatan studi kasus tunggal, data dikumpulkan melalui wawancara mendalam dengan internal auditor, manajer operasional, dan staf terkait, serta melalui observasi partisipatif dan analisis dokumen internal. Analisis data dilakukan menggunakan pendekatan analisis tematik untuk mengidentifikasi faktor-faktor yang mempengaruhi implementasi COSO Framework dan efektivitasnya dalam mengelola risiko fraud.Hasil penelitian menunjukkan bahwa implementasi COSO Framework secara positif mempengaruhi proses pengendalian internal di CV Dwi Bahari Trans Surabaya. Komponen-komponen COSO, seperti lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan aktivitas, terbukti penting dalam meningkatkan kesadaran akan risiko dan pengelolaannya. Meskipun demikian, tantangan yang dihadapi termasuk keterbatasan sumber daya internal untuk implementasi yang efektif serta perluasan penggunaan audit digital untuk meningkatkan efisiensi dan akurasi. Penelitian ini memberikan kontribusi teoritis dengan memperluas pemahaman tentang implementasi COSO Framework dalam konteks industri jasa, khususnya pada perusahaan transportasi laut. Secara praktis, hasil penelitian ini dapat digunakan sebagai referensi bagi manajemen CV Dwi Bahari Trans Surabaya dalam meningkatkan pengawasan internal dan mengurangi potensi risiko fraud di masa depan
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