Planning Internal Audit Program Stock Opname as an Effort to Detect Human Error and Fraud Prevention

Abstract

PBusiness competition requires companies to maintain credibility and accountability, one of which is with effective inventory management (stock-taking). PT Z faces problems in inventory monitoring and control because the process is only carried out by the Planning and Supervision Division and the Engineering Division without the involvement of auditors. This condition creates the risk of inaccurate records, indications of fraud, and misuse of units. This study aims to develop an internal audit program plan that focuses on stock-taking activities. The research was conducted in January-April 2025 with a qualitative method, analytical descriptive approach, and triangulation. Data were collected through interviews, observations, and literature studies. The audit could be conducted for 32 days by 33 auditors, through five risk-based stages. The implementation of stock-taking audits is carried out on a scheduled and documented basis by matching administrative data with actual conditions in the field, identifying irregularities or misuse of units, and ensuring that recording and supervision are carried out separately to avoid conflicts of interest. Strategic fraud prevention measures implemented include strengthening internal controls, routine and surprise audits, anti-fraud socialization, digitalization of the whistleblowing system. On the external side, namely cooperation with local community officials for joint patrols