{"id":27950,"date":"2026-04-07T13:36:13","date_gmt":"2026-04-07T06:36:13","guid":{"rendered":"https:\/\/feb.unair.ac.id\/?p=27950"},"modified":"2026-04-07T13:36:14","modified_gmt":"2026-04-07T06:36:14","slug":"cogito-ergo-sum-understanding-the-professional-skepticism-of-government-internal-auditors","status":"publish","type":"post","link":"https:\/\/feb.unair.ac.id\/artikel-ilmiah\/cogito-ergo-sum-understanding-the-professional-skepticism-of-government-internal-auditors\/","title":{"rendered":"Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Title: Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Authors:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Fakhmol Risepdo<\/li>\n\n\n\n<li>Erina Sudaryati<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Department: Department of Accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Journal Name: The Indonesian Accounting Review Vol. 1 Kinds of Journal: National<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keywords: Cogito Ergo Sum, Internal Auditor, Professional Skepticism<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Abstract::<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Descartes&#8217; philosophy, famous for the phrase &#8220;cogito ergo sum&#8221; (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&#8217; thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes&#8217; principles, it is hoped that APIP&#8217;s professionalscepticismcan be strengthened, contributing to further research.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For details: 10.14414\/tiar.v15i1.5291<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Title: Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors Authors: 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&#8217; philosophy, famous for the phrase &#8220;cogito ergo sum&#8221; (I think, therefore I am), emphasizes the importance [&hellip;]<\/p>\n","protected":false},"author":100,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"class_list":["post-27950","post","type-post","status-publish","format-standard","hentry","category-artikel-ilmiah"]}