Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences

It is stated that fraud in the government sector includes deceptive acts such as asset misappropriation, loss of state income, falsification financial records and reports, mark-ups financing. The purpose this study to investigate potential impact audit competences (professional skepticism experience) internal control on an auditor's capacity detect occurrences. Primary data were gathered via a printed questionnaire distributed 149 auditors who work at Indonesia's Inspectorate Office. findings, based Partial Least Squares structural equation modelling, show both have significant probable fraud. Internal control, other hand, has no direct findings significantly moderates link between competencies ability This research offers practical suggestions for improving auditors' professional abilities. Audit authorities should be able create more effective structure prioritizes feedback learning. limitations well future are highlighted.