Authors :
Rahman Pura; Haliah; Andi Kusumawati; Nirwana
Volume/Issue :
Volume 7 - 2022, Issue 12 - December
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3BU3f50
DOI :
https://doi.org/10.5281/zenodo.7465953
Abstract :
This research aims to examine empirically the
effect of using risk-based auditing, computer-assisted
auditing and investigative auditing techniques on fraud
detection for social assistance of COVID-19. The research
design was in form of cross-sectional data. It was a
research of quantitative approach and the data collection
technique used a questionnaire with 73 respondents of
government internal auditors at the Development and
Financial Supervisory Agency of South Sulawesi
Province. The data analysis technique was multiple
regression analysis. The research results prove that the
use of risk-based audit, computer-assisted auditing and
investigative audit techniques has a significant positive
effect on fraud detection for social assistance of covid-19.
Keywords :
Risk-Based Auditing Techniques, ComputerAssisted Auditing Techniques, Investigative Auditing Technique, Fraud Detection
This research aims to examine empirically the
effect of using risk-based auditing, computer-assisted
auditing and investigative auditing techniques on fraud
detection for social assistance of COVID-19. The research
design was in form of cross-sectional data. It was a
research of quantitative approach and the data collection
technique used a questionnaire with 73 respondents of
government internal auditors at the Development and
Financial Supervisory Agency of South Sulawesi
Province. The data analysis technique was multiple
regression analysis. The research results prove that the
use of risk-based audit, computer-assisted auditing and
investigative audit techniques has a significant positive
effect on fraud detection for social assistance of covid-19.
Keywords :
Risk-Based Auditing Techniques, ComputerAssisted Auditing Techniques, Investigative Auditing Technique, Fraud Detection
