The Effect of Competence and Workloads of Internal Auditors’ Fraud Detection Ability

Authors

  • Achmad Fajar, Gitta Prameswari, Anwar Setiawan

Abstract

The purpose of this research is to find out how the competence and workload of internal auditors affect the ability to detect fraud. This study uses a qualitative method. Data were collected through in-depth interviews and observations. The sample used in this study is a saturated sample because of the small population. The results of this study indicate that in detecting fraud internal auditors have good abilities. The competence of the internal auditors is in accordance with what is needed, the level of education, training and experience increases the competence of internal audit. Workload plays a role in the auditor's ability to detect fraud.

Published

2020-12-10

Issue

Section

Articles