The Use of Risk-Based Auditing, Computer-Assisted Auditing and Investigative Auditing Techniques to Detect Fraud on Social Assistance of Covid-19

Authors : Rahman Pura; Haliah; Andi Kusumawati; Nirwana

Volume/Issue : Volume 7 - 2022, Issue 12 - December

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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


Paper Submission Last Date
31 - March - 2023

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