Implementation of the Risk-Based Internal Audit, Auditor Competency, and Independence in The Detection of Fraud (Case Study at PT Jasa Raharja)

Abstract

This study examines the influence of implementing Risk-Based Internal Auditing, Auditor Competency, and Independence on Fraud Detection. The object of this study was 133 Jasa Raharja employees who had served in Internal Supervisory Units. The sampling technique used in this study is the total sampling method to collect data from predetermined respondents. The analytical method used in this study is the Structured Equation Modeling (SEM) equation model through the LISREL 8.80 software analysis tool. The results of this study indicate that the variable Implementation of Risk-Based Internal Auditing, Auditor Competence and Auditor Independence positively influence the Fraud Detection variable. Keywords: application of risk-based internal audit, auditor competence, auditor independence fraud detection