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Auditor Professionalism and Fraud Prevention: Implications for Good Government Governance

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Quantitative analysis shows auditor professionalism improves fraud prevention in Indonesia, indicating a path to better governance.

Forensic audits and investigative audits significantly enhance fraud prevention efforts, promoting good governance.
The study found that higher auditor professionalism correlates with improved fraud prevention strategies in public institutions.
Path analysis was used to evaluate relationships between auditor professionalism, fraud prevention, and good governance.
These findings emphasize the importance of supporting auditors in maintaining high professional standards for effective governance.

Dewi et al. (2025) studied this question.

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