Revealing and Building the COSO Concept and Khalifatullah Fill Ard Philosophy to Prevent and Detect the Occurrence of Fraud Through Forensic Accounting

The objective of this research was to reveal the occurrence of Disclaimer financial statements opinion phenomenon, explore and analyze the function of Internal Control Unit (SPI) to perform its role in preventing and detecting fraud. This research was qualitative using phenomenological approach with interpretive paradigm. The research objects were Internal Control Unit (SPI) staff at State Higher Education Institutions, namely the Chairman and Vice-Chairman of the Internal Control Unit (SPI). The results show the occurrence of disclaimer opinion because the asset procurement and managements are not in accordance with the regulations of PJB (Management of Goods and Services).