FINANCIAL STATEMENT FRAUD DETECTION AND EFFORTS HANDLING IT AT THE PEOPLE'S ECONOMIC BANK

Abstract

With this study, it is possible to find out the fraud of financial statements in the People's Economic Bank company, this research is based on a qualitative method. This study aims to provide a summary to identify new financial statement fraud and can be used when formulating laws to reduce fraud in the People's Economic Bank. Regarding actions that can be taken to reduce fraud, this study can be the basis for identifying or reviewing internal audit principles, especially those related to financial information. As in the distribution of credit from the People's Economic Bank depending on the type of credit or product desired, there are several steps and processes that must be passed to submit a credit application to the BPR, with this is a credit feasibility analysis, then after completing the ad form determination to decide whether to approve the credit application based on the calculations that have been made, to the process of disbursing funds.