Title: Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors
Authors:
- Fakhmol Risepdo
- Erina Sudaryati
Department: Department of Accounting
Journal Name: The Indonesian Accounting Review Vol. 1 Kinds of Journal: National
Keywords: Cogito Ergo Sum, Internal Auditor, Professional Skepticism
Abstract::
Descartes’ philosophy, famous for the phrase “cogito ergo sum” (I think, therefore I am), emphasizes the importance of critical thinking and proper doubt to achieve truth. In the context of Government Internal Auditors (APIP), critical and objective thinking enables them to conduct independent assessments. This research reveals how APIP applies professional scepticismduring audits, similar to Descartes’ thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes’ principles, it is hoped that APIP’s professionalscepticismcan be strengthened, contributing to further research.
For details: 10.14414/tiar.v15i1.5291