The Effect of Forensic Audit Knowledge, Audit Experience and Workload on Auditor’s Corruption Detection Skill

DOI

10.2991/978-2-494069-49-7_136How to use a DOI?

Keywords

Audit Experience; Auditor’s Corruption Detection Skill; Forensic Audit Knowledge; Spiritual Intelligence

Abstract

Auditor’s Supreme Audit Agency (BPK) expects corruption detection skills for professionalism reasons mentioned on Standard Pemeriksaan Keuangan Negara (SPKN) or State Audit Standards, and secure state finances from leaks of fraudulent behavior by state officials. Corruption is hard to detect due to being hidden by the perpetrators. Nevertheless, both internal and external auditors should know early detection of corruption cases. The purpose of this study is to examine the effect of forensic audit knowledge, audit experience, and workload on the auditor’s corruption detection skill, with spiritual intelligence as a moderating variable. This study uses primary data using online questionnaires. The population in this study were all auditors at the Supreme Audit Agency. The sample is employees with a minimum of two years of service. One hundred sixty-nine respondents participated in this research and will be processed using regression analysis. The results confirmed that Forensic Audit knowledge and Audit Experience positively affect auditors’ corruption detection skills. Spiritual Intelligence strengthens the positive effect of forensic audit knowledge and audit experience on the auditor’s ability to detect corruption. Spiritual Intelligence weakens the negative impact of workload on the auditor’s corruption detection skill. Auditors could increase forensic auditing skills through training, seminars, accounting talk, knowledge center formation, and certification.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Murtanto
AU  - Bakhtiar Mufti Nugroho
AU  - Haryono Umar
PY  - 2022
DA  - 2022/12/29
TI  - The Effect of Forensic Audit Knowledge, Audit Experience and Workload on Auditor’s Corruption Detection Skill
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 806
EP  - 810
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_136
DO  - 10.2991/978-2-494069-49-7_136
ID  - 2022
ER  -