Internal Auditor Competence in Covid-19 Budget Fraud Detection


Authors : Rahman Pura; Arifuddin Mannan; Nurdiana Ningsih

Volume/Issue : Volume 7 - 2022, Issue 6 - June

Google Scholar : https://bit.ly/3IIfn9N

Scribd : https://bit.ly/3o5G9RD

DOI : https://doi.org/10.5281/zenodo.6849942

Abstract : This study aims to analyze the effect of riskbased audit techniques, the competence and experience of auditors on the ability of government internal auditors to detect the fraud in Covid 19 budget. The survey was conducted on government auditors who work at Regional Inspectorate of Enrekang Regency amounted to 47 auditors. The data were collected by questionnaires and analyzed by multiple regression analysis. The results showed that the risk-based audit techniques, competence and experience of auditors have a significant positive effect on the detection of Covid-19 budget fraud in Enrekang Regency. The results of the study provide a theoretical contribution to the development of knowledge related to the risk-based audit techniques, competence and experience of auditors in detecting fraud. The research results are practically expected to contribute to Enrekang Regency Government in considering ways or techniques in detecting all forms of fraud in COVID-19 social assistance or other frauds.

Keywords : Risk-Based Audit Techniques, Auditor Competence, Auditor Experience, Covid-19 Budget

This study aims to analyze the effect of riskbased audit techniques, the competence and experience of auditors on the ability of government internal auditors to detect the fraud in Covid 19 budget. The survey was conducted on government auditors who work at Regional Inspectorate of Enrekang Regency amounted to 47 auditors. The data were collected by questionnaires and analyzed by multiple regression analysis. The results showed that the risk-based audit techniques, competence and experience of auditors have a significant positive effect on the detection of Covid-19 budget fraud in Enrekang Regency. The results of the study provide a theoretical contribution to the development of knowledge related to the risk-based audit techniques, competence and experience of auditors in detecting fraud. The research results are practically expected to contribute to Enrekang Regency Government in considering ways or techniques in detecting all forms of fraud in COVID-19 social assistance or other frauds.

Keywords : Risk-Based Audit Techniques, Auditor Competence, Auditor Experience, Covid-19 Budget

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