Factors Affecting Auditor's Ability to Detect Fraud (Study at the Regional Inspectorate Office of the Gorontalo Region)

Abstract

The ability to detect fraud is a required skill for auditors. The role of the government's external audit, the highest auditing board, is very important in realizing transparent management of state finances and free from all elements of fraud. Increasing the auditor's ability to detect fraud will reduce the level of fraud that occurs in the government. This study aims to develop a conceptual model of research on the ability of the Gorontalo Region Regional Inspectorate Government auditors. The factors used in this study are workload, experience, professional skepticism, independence, personality type and ethics. This study used a purposive sampling method, namely by using certain considerations that match the desired criteria. This study uses the conceptual framework method, namely by observing and analyzing all information regarding the research topic. The conceptual research framework includes a combination of researchers from previous research and is related to the phenomena that occur. The conceptual model of this research is expected to become a method that can be used by the Regional Inspectorate of the Gorontalo Region as a reference in analyzing the factors that influence the auditor's ability to detect fraud. First, conceptual research is defined as a methodology in which research is conducted by observing and analyzing existing information on a particular topic. Second, collect relevant literature, namely by narrowing the topic and gathering relevant information around. Third, identify certain variables by identifying variables related to the research to be carried out. Fourth, the initial conclusion framework in this conceptual research states that there is a positive influence between experience, professional skepticism, personality type and ethics on the auditor's ability to detect fraud. The negative effect of workload on the auditor's ability to detect fraud. This conceptual model can then be developed into further research in a more practical form so that it can contribute to the auditor's ability to detect fraud at the Regional Inspectorate of the Gorontalo Region. resulted in an initial concluding framework in this conceptual research stating that there is a positive influence between experience, professional skepticism, personality type and ethics on the auditor's ability to detect fraud. The negative effect of workload on the auditor's ability to detect fraud. This conceptual model can then be developed into further research in a more practical form so that it can contribute to the auditor's ability to detect fraud at the Regional Inspectorate of the Gorontalo Region. resulted in an initial concluding framework in this conceptual research stating that there is a positive influence between experience, professional skepticism, personality type and ethics on the auditor's ability to detect fraud. The negative effect of workload on the auditor's ability to detect fraud. This conceptual model can then be developed into further research in a more practical form so that it can contribute to the auditor's ability to detect fraud at the Regional Inspectorate of the Gorontalo Region.