Authors :
Rahman Pura; Arifuddin Mannan; Nurdiana Ningsih
Volume/Issue :
Volume 7 - 2022, Issue 6 - June
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3o5G9RD
DOI :
https://doi.org/10.5281/zenodo.6849942
Abstract :
This study aims to analyze the effect of riskbased audit techniques, the competence and experience of
auditors on the ability of government internal auditors to
detect the fraud in Covid 19 budget. The survey was
conducted on government auditors who work at Regional
Inspectorate of Enrekang Regency amounted to 47 auditors.
The data were collected by questionnaires and analyzed by
multiple regression analysis. The results showed that the
risk-based audit techniques, competence and experience of
auditors have a significant positive effect on the detection of
Covid-19 budget fraud in Enrekang Regency.
The results of the study provide a theoretical
contribution to the development of knowledge related to the
risk-based audit techniques, competence and experience of
auditors in detecting fraud. The research results are
practically expected to contribute to Enrekang Regency
Government in considering ways or techniques in detecting
all forms of fraud in COVID-19 social assistance or other
frauds.
Keywords :
Risk-Based Audit Techniques, Auditor Competence, Auditor Experience, Covid-19 Budget
This study aims to analyze the effect of riskbased audit techniques, the competence and experience of
auditors on the ability of government internal auditors to
detect the fraud in Covid 19 budget. The survey was
conducted on government auditors who work at Regional
Inspectorate of Enrekang Regency amounted to 47 auditors.
The data were collected by questionnaires and analyzed by
multiple regression analysis. The results showed that the
risk-based audit techniques, competence and experience of
auditors have a significant positive effect on the detection of
Covid-19 budget fraud in Enrekang Regency.
The results of the study provide a theoretical
contribution to the development of knowledge related to the
risk-based audit techniques, competence and experience of
auditors in detecting fraud. The research results are
practically expected to contribute to Enrekang Regency
Government in considering ways or techniques in detecting
all forms of fraud in COVID-19 social assistance or other
frauds.
Keywords :
Risk-Based Audit Techniques, Auditor Competence, Auditor Experience, Covid-19 Budget
