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Purpose: This research exploration the impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities. Method: This research uses a quantitative method to collect data and analyze the relationship between auditor experience, training, professional doubt, and integrity on the ability to detect fraud. The study population consisted of internal auditors at the Selayar Islands Regional Inspectorate Office, Jeneponto, and Takalar, South Sulawesi Province, Indonesia. From this population, n=53 was taken as a sample using a purposive sampling technique. Result and Conclusion: The findings, obtained through multiple regression analysis, reveal that while experience does not significantly affect fraud detection, training, auditor skepticism, and integrity have a notable impact. Specifically, training and the auditor's professional skepticism are crucial in enhancing fraud detection capabilities, with integrity showing a robust influence. Implication of the research: The contribution this research for government make a valuable contributions to formulating anti-corruption policies. It is important to emphasize the need for transparency and accountability in government practices, as well as focused auditor training in developing nations. Originality/value: The novelty of this research lies in examining the combined impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities within the specific context of government internal auditors in developing nations.
Nurleni et al. (Thu,) studied this question.