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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.