The effectiveness of internal audit in preventing and detecting fraud in hospitals

The data source in this research is primary data and the data collection tool (instrument) in this study uses a questionnaire consisting of six types of questionnaires obtained and developed from various sources. Primary data is collected by data collection tools or instruments in the form of questionnaires made in the form of Google forms which are distributed online and offline at the short link https://bit.ly/efektitasauditinternal.    The research implementation stage begins with the researcher sending a research permit letter from PAIRSI to the PAIRSI and SPI Whatsapp Group and providing an explanation before the study (informed consent) including the purpose, objectives and procedures of the study including inclusion and exclusion criteria for prospective respondents in the Whatsapp Group. The researcher explained about the research questionnaire in the form of a google form which was expected to be filled in by prospective respondents via the short link https://bit.ly/efektitasauditinternal

本研究的数据来源为一手数据（primary data），本次研究的数据采集工具（调研工具）采用由从多渠道获取并开发的六类问卷组合而成的正式问卷。本次一手数据通过以谷歌表单（Google Forms）为载体制作的问卷类数据采集工具进行收集，依托短链接https://bit.ly/efektitasauditinternal 实现线上与线下同步发放。

研究实施阶段伊始，研究者先向PAIRSI群组及PAIRSI与SPI的WhatsApp群组发送由PAIRSI出具的研究许可函，并在研究开展前向群组内的潜在受访者说明研究相关事宜（即知情同意（informed consent）），内容涵盖研究的目的、目标与流程，以及潜在受访者的纳入与排除标准。随后研究者向群组内成员介绍本次研究的谷歌表单问卷，邀请潜在受访者通过上述短链接https://bit.ly/efektitasauditinternal 完成问卷填写。