Kapabilitas Auditor Internal pada Early Warning dalam Mendeteksi Potensi Kecurangan (Fraud)
DOI:
https://doi.org/10.37832/akubis.v9i2.65Keywords:
Early Warning System, Auditor, Fraud, InternalAbstract
Research aims to test the auditor internal's expertise in early warning at Bank Syariah Indonesia KC Makassar 2. The independent variable used is the auditor internal's expertise while the dependent variable used is the fraud early warning system. The data in this research was obtained from Bank Syariah Indonesia KC Makassar 2 who were willing to be respondents. The results of this research indicate that the auditor internal's skill variable has a positive and significant effect on the fraud early warning system variable.
References
A. Arens, Randal, E., & Beasley, M. S. (2012). Auditing and Assurance Services : An integrated Approach. In Fourteenth Edition.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Apago PDF Enhancer Apago PDF Enhancer. In Book1.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services : An Integrated Approach, 16th Ed. In Pearson Education Limited.
Dimitrijevic, D., Jovkovic, B., & Milutinovic, S. (2020). The scope and limitations of external audit in detecting frauds in company’s operations. Journal of Financial Crime, 28(3). https://doi.org/10.1108/JFC-11-2019-0155
Griffin, E. (2008). Attribution Theory of Fritz Heider. In A first look at communication theory.
Heider, F. (2008). Attribution Theory of Fritz Heider. In A first look at communication theory.
Kinicki, A., & Kreitner, R. (2003). Organizational Behavior. In McGraw Hill/Irwin.
Kinicki, A., Kreitner, R., Sinding, K., & Waldstrom, C. (2014). Organisational Behaviour Fifth Edition. In Organisational Behaviour.
Nie, J. (2017). When Internal Control Meets Internal Audit: Conflict or Combine? Open Journal of Accounting, 06(02). https://doi.org/10.4236/ojacct.2017.62004
Paterson, R., MacLeod, D. C., Thetford, D., Beattie, A., Graham, C., Lam, S., & Bell, D. (2006). Prediction of in-hospital mortality and length of stay using an early warning scoring system: Clinical audit. Clinical Medicine, Journal of the Royal College of Physicians of London, 6(3). https://doi.org/10.7861/clinmedicine.6-3-281
Sawyer-Beaulieu, S. S., & Tam, E. K. L. (2006). Regulation of end-of-life vehicle (ELV) retirement in the US compared to Canada. In International Journal of Environmental Studies (Vol. 63, Issue 4). https://doi.org/10.1080/00207230600802106
Schmitt, J. (2015). Attribution Theory. In Wiley Encyclopedia of Management. https://doi.org/10.1002/9781118785317.weom090014
Weiner, B. (2009). Attribution Theory. In International Encyclopedia of Education, Third Edition. https://doi.org/10.1016/B978-0-08-044894-7.00600-X
Yumei, W., & Shiping, Z. (2017). Research on the audit early warning mechanism under full coverage. Agro Food Industry Hi-Tech, 28(1).
Zhao, Y., & Fang, Y. (2022). Financial Account Audit Early Warning Based on Fuzzy Comprehensive Evaluation and Random Forest Model. Journal of Mathematics, 2022. https://doi.org/10.1155/2022/3090335
Zhu, D. (2022). A Fuzzy Comprehensive Evaluation and Random Forest Model for Financial Account Audit Early Warning. Mobile Information Systems, 2022. https://doi.org/10.1155/2022/5425618