Enhancing the Performance of Fraud Risk Judgments by Indonesian State Auditors through Continuous Learning and Development

DOI

10.2991/978-94-6463-400-6_3How to use a DOI?

Keywords

Auditor Performance; Fraud Risk Judgments; Continuous Learning and Development

Abstract

This study investigates the enhancement of fraud risk judgment performance among Indonesian State Auditors through the implementation of continuous learning and development initiatives. Recognizing the critical role of auditors in identifying and mitigating fraud risks, this study aims to explore how a commitment to ongoing learning and professional development can positively impact their abilities. The study employs a surveys approach with Indonesian State Auditors to assess their current practices and attitudes towards continuous learning. Moreover, it examines the correlation between participation in training programs, workshops, and seminars with improved fraud risk judgment capabilities. Preliminary findings suggest a strong association between continuous learning opportunities and enhanced performance in fraud risk judgment. Auditors who actively engage in professional development activities tend to exhibit greater competence in identifying and evaluating fraud risks. This research underscores the importance of investing in continuous learning and development initiatives within the auditing profession, offering valuable insights for organizations and policymakers seeking to optimize fraud risk management strategies.

Copyright

© 2024 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  - Dadek Nandemar
AU  - Haliah
AU  - Syarifuddin
AU  - Nirwana
PY  - 2024
DA  - 2024/05/22
TI  - Enhancing the Performance of Fraud Risk Judgments by Indonesian State Auditors through Continuous Learning and Development
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 29
EP  - 44
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_3
DO  - 10.2991/978-94-6463-400-6_3
ID  - Nandemar2024
ER  -