HU-MODEL ANALYSIS IN CORRUPTION DETECTION

Abstract

The paper discussed the auditors’ job of detecting corruption to improve the quality of the audit and the quality of the quality of the audit result by using HU-Model as a corruption detector. By using primary data drawn by STATCAL and CART and secondary data by applying the application that researchers have built themselves. Corruption detection by using HU-Model carried out against the Fraud Star’s components. Research shows that the use of HU-Model can cluster an organization into: undefined (green), grey, and indications of corruption (red). Furthermore it also obtained information about the most Fraud Star’s components affected the act of corruption of loss of integrity, pressure, opportunity, capability, and justification. The utilization of HU-Model has increased auditors’ ability to tackle their obligations of detect the corruption that has been a major problem with the quality of audits and the quality of the audit results on around the world.