Analysis of Bribery Fraud Case and KPMG's Involvement Based on Fraud Diamond: Rolls Royce Aircraft Engine Supply Company

The ability of auditors to detect fraud is an ability that is closely related to user confidence in the quality of financial statements. So that self-control over each individual is important. Sometimes there are several auditors who collaborate with management or the company to commit fraud for various reasons behind this. The purpose of this study is to test whether fraud diamonds have an effect on the fraud committed by Rolls Royce. Rolls Royce, which is a large company that provides aircraft engines, is used as the object of this research.