Authors :
Ronalita Situmorang; Rina Yuliastuty Asmara
Volume/Issue :
Volume 7 - 2022, Issue 8 - August
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3QVeNcX
DOI :
https://doi.org/10.5281/zenodo.7092935
Abstract :
This purpose of this journal is to find how
effective professional skepticism, independency, audit
experience, and the knowledge of internal control systems
on the ability of auditors to detect some frauds. The
population being tested in this research is the Internal
Auditor of Minister/Institutions of the Republic of
Indonesia. The sample size of the population in this
research uses the statistical method with a purposive
sampling technique.
Data were collected by giving a questionnaire to the
respondents. Data were analyzed using the smartPLS
3.2.7’s software Structural Equation Modelling (SEM)
that method is used to improve the weaknesses of the
regression method.
From research conducted a conclusion can be drawn
that professional skepticism, independency, audit
experience, and knowledge of the internal control system
have influenced the ability of positive and significant
auditors in detecting fraud.
Keywords :
Professional Scepticism, Independency, Audit Experience, the Knowledge of Internal Control System, Fraud Detection.
This purpose of this journal is to find how
effective professional skepticism, independency, audit
experience, and the knowledge of internal control systems
on the ability of auditors to detect some frauds. The
population being tested in this research is the Internal
Auditor of Minister/Institutions of the Republic of
Indonesia. The sample size of the population in this
research uses the statistical method with a purposive
sampling technique.
Data were collected by giving a questionnaire to the
respondents. Data were analyzed using the smartPLS
3.2.7’s software Structural Equation Modelling (SEM)
that method is used to improve the weaknesses of the
regression method.
From research conducted a conclusion can be drawn
that professional skepticism, independency, audit
experience, and knowledge of the internal control system
have influenced the ability of positive and significant
auditors in detecting fraud.
Keywords :
Professional Scepticism, Independency, Audit Experience, the Knowledge of Internal Control System, Fraud Detection.
