This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high of professional will produce a quality report in which the personality factor one factors. Personality indicators are declared valid big five personality. The aim this study to empirically prove effect traits on auditors Public Accounting Firm Province Bali. research was conducted ...

Over the past two decades, several applications have been developed as a training tool in transferring the knowledge of auditors’ internal control evaluation to novices. Nevertheless, most of the systems previously developed were abandoned regardless of their positive outcome. The main reason for this disappointed story might lie in the rigid nature of the systems. This study reports the develo...

As technology advances, fraud is becoming increasingly complicated and difficult to detect, especially when individuals collude. Surveys show that the median loss from collusive fraud is much greater than fraud perpetrated by individuals. Despite its prevalence and potentially devastating effects, internal auditors often fail to consider collusion in their fraud assessment and detection efforts...

I nternal auditing (IA) serves as an important link in the business and financial reporting processes of corporations and not-for-profit providers (Reynolds 2000). Internal auditors play a key role in monitoring a company’s risk profile and identifying areas to improve risk management (Goodwin-Stewart and Kent 2006). The aim of internal auditing is to improve organisational efficiency and effec...

Technological developments play an important role in the audit process, one of which is use data analytics that are useful to assist auditors analyzing data, collecting evidence, predicting risks occur and will occur, other things. The also applied by public sector maintain accountability responsibility for state finances. This study aims examine effect using on indications fraud examiners Indo...

The conventional wisdom is that security priorities should be set by risk analysis. However, reality is subtly different: many computer security systems are at least as much about shedding liability as about minimising risk. Banks use computer security mechanisms to transfer liability to their customers; companies use them to transfer liability to their insurers, or (via the public prosecutor) ...

This research proposes a novel method for ensuring fair governance of a common resource using asymmetric anonymity. We propose a system of resource governance that uses anonymous auditors instead of a regulatory agency. Self-enforcement and mutual enforcement are subject to fraud and collusion. In the proposed governance system, anonymity, often associated with negative online interactions, is ...