Auditor’s skepticism, forensic accounting, investigation audit and fraud disclosure of corruption cases

Journal of Governance and Regulation

article

Supriadi Laupe¹  Muhammad Ikbal Abdullah¹  Abdul Kahar¹  Fadli Moh. Saleh¹  Femilia Zahra¹  Nur Avni Syamsuddin¹ 

[1]Department of Accounting, Faculty of Economics, Tadulako University

关键词: Forensic Accounting;    Investigation Audit;    Fraud;    Corruption;    Auditor Skepticism;   

DOI  :  10.22495/jgrv11i3art16

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This study aims to develop a fraud disclosure model for corruption cases in the local government environment in Sulawesi through forensic accounting and investigative audits with internal auditor skepticism as moderating. Forensic accounting and investigative auditing are a series of relationships in the examination of fraud. Fraud becomes the main object that is fought in forensic accounting and is proven in investigative audits. This research was conducted by distributing questionnaires to all auditors at Finance and Development Supervisory Agency or Badan Pengawasan Keuangan dan Pembangunan (BPKP), Audit Board of the Republic of Indonesia or Badan Pemeriksa Keuangan (BPK), and internal auditors at Social Security Agency or Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan) throughout Indonesia. The number of respondents whose opinions can be used for this study amounted to 118 questionnaires. The results showed that forensic accounting can reduce the level of disclosure of fraud. The results of other research studies also show that good investigative audit practices by auditors can reduce the level of fraud disclosure. Auditor skepticism in auditing practices can strengthen the forensic accounting relationship which results in a reduced level of fraud disclosure and investigative audit relationships which results in a reduced level of fraud disclosure.

【 授权许可】

CC BY-NC