Auditor's Ability to Detect Fraud: Analysis of Internal and External Factors

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Analysis shows experience and professional skepticism enhance auditors' ability to detect fraud, while workload and time pressure do not.

Experience and professional skepticism significantly improve auditors' fraud detection abilities, highlighting their importance.
Of the 109 auditors surveyed, data implied a positive correlation between internal factors and fraud detection efficiency.
Multiple linear regression analysis found no significant effect of workload and time pressure on fraud detection capabilities.
The findings underscore the need to enhance internal auditor experience and foster skepticism for better fraud detection.

Agung et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark