Title : Is forensic expertise important for government internal auditors?
Authors:
- Dr. Erina Sudaryati, Dra., MS., Ak.
Department : Accounting
Journal Name : Journal of Accounting and Business (JAB)
Kinds of Journal : Sinta 2
Keywords : government internal auditor, forensic expertise, fraud detection and prevention
Abstract:
The increasing number of fraud cases has led to a decline in Indonesia's Corruption Perceptions Index (CPI) ranking from 85th in 2019 to 110th in 2022. The increase in cases and the shift in audit direction toward fraud prevention require auditors to be equipped with competencies, including forensic expertise. This study aimed to obtain empirical evidence of the importance of forensic expertise for government internal auditors. This was a qualitative study describing the research questions. The informants were certified forensic auditors selected based on several criteria. The study found that forensic expertise is essential for auditors, both for assurance and consulting, especially in detecting and preventing fraud. Forensic expertise can be applied by auditors when conducting financial audits, operational compliance audits, and calculating state losses. Auditors' duties will be optimally implemented if other supporting factors are present, such as leadership commitment, cooperative auditees, and auditors' adherence to a code of ethics. Furthermore, this research is expected to encourage policymakers to provide auditors with the appropriate expertise to support their duties, including forensic and other skills. Research contributions are expected to contribute to auditors' active efforts to continuously improve their competencies and skills. The novelty of this research is that it shows that forensic skills are important for auditors to have, provided that other factors also support fraud prevention.
For details : http://dx.doi.org/10.20961/jab.v23i2.1025