The Effect of Experience, Workload and Professional Skepticism of Internal Auditors in Recognizing Fraud: A Research at the Inspectorate General of the Ministry of Social Affairs of the Republic of Indonesia

Abstract

This research tries to evaluate how experience, workload, and professional skepticism influence the capability of an internal auditor to recognize fraud. This research employs a quantitative technique using a survey design. The population of this research consisted of 66 internal auditors from the Inspectorate General of the Ministry of Social Affairs. This research's data analysis method utilized Partial Least Square (PLS) with the SmartPLS 3.3.3 data analysis software. The research's findings indicate that experience and professional skepticism have a considerable impact on an internal auditor's capability to recognize fraud, but workload got no meaningful impact. This research is anticipated to contribute to the advancement of accounting knowledge, particularly in the field of auditing, serve as a reference for future research, and aid government internal auditors and regulators in carrying out their responsibilities and formulating regulators in making policies.