The Effect of Professional Skepticism, Independence, Audit Experience, and Understanding of the Internal Audit Control System on the Ability of Auditors in Detecting Fraud Surveys of Internal Auditors of Ministry/Institutions in Indonesia

Abstract

This research aims to discover how effective the professional scepticism, independency, audit experience, and the knowledge of internal control system on the ability of auditors to detect some frauds. The population in this study are the Internal Auditor of Minister/Institutions of the Republic of Indonesia.  The sample size of the population on this research using the statistical method with purposive sampling technique.Data were collected by giving 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.The results of this research are professional scepticism, independency, audit experience, dan the knowledge of internal control system that are positively and significantly affected to the auditor's ability to detect fraud.

Keywords: Professional Scepticism, Independency, Audit Experience, Knowledge Over the Internal Control System, Fraud Detection

DOI: 10.7176/RJFA/13-18-04

Publication date:September 30^th 2022