The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia / Lufti Juliana ...[et al.]
Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs' profession. In carrying out their duties, IAs sometimes have to face top management pressure....
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| Format: | Book |
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Universiti Teknologi MARA,
2021-04.
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| LEADER | 00000 am a22000003u 4500 | ||
|---|---|---|---|
| 001 | repouitm_47758 | ||
| 042 | |a dc | ||
| 100 | 1 | 0 | |a Juliana, Lufti |e author |
| 700 | 1 | 0 | |a Johari, Razana Juhaida |e author |
| 700 | 1 | 0 | |a Said, Jamaliah |e author |
| 700 | 1 | 0 | |a Wondabio, Ludovicus Sensi |e author |
| 245 | 0 | 0 | |a The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia / Lufti Juliana ...[et al.] |
| 260 | |b Universiti Teknologi MARA, |c 2021-04. | ||
| 500 | |a https://ir.uitm.edu.my/id/eprint/47758/1/47758.pdf | ||
| 520 | |a Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs' profession. In carrying out their duties, IAs sometimes have to face top management pressure. Tone at the top becomes essential in creating an ideal working environment for the IAs. Moreover, the lack of professional skepticism has been one factor causing an auditor's failure to achieve the optimal result in detecting fraud. The findings from 202 respondents revealed that the IAs who have high professional skepticism are more effective in making fraud risk judgments. However, the direct influence of the tone at the top on fraud risk judgment is not statistically supported. This new finding may help professional regulatory bodies and the internal auditing function consider the profile and its necessary environment to elevate fraud risk judgment to regain public trust in the profession. | ||
| 546 | |a en | ||
| 690 | |a Crimes and offenses | ||
| 690 | |a Protection, assistance and relief | ||
| 655 | 7 | |a Article |2 local | |
| 655 | 7 | |a PeerReviewed |2 local | |
| 787 | 0 | |n https://ir.uitm.edu.my/id/eprint/47758/ | |
| 787 | 0 | |n https://mar.uitm.edu.my/ | |
| 856 | 4 | 1 | |u https://ir.uitm.edu.my/id/eprint/47758/ |z Link Metadata |