FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE

Paper Id:	IJARW1686
Title:	FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE
Published in:	International Journal Of All Research Writings
Publisher:	IJARW
ISSN:	2582-1008
Volume / Issue:	Volume 3 Issue 12
Pages:	14
Published On:	6/26/2022 2:22:14 AM (MM/dd/yyyy)

Name:	Arifuddin
Institute:	Faculty of Economics and Business, Hasanuddin University

Author Name	Author Institute
Syamsuddin	Faculty of Economics and Business, Hasanuddin University
Arman Kamal	STIE Tri Dharma Nusantara, Makassar, Indonesia
Mediaty	Faculty of Economics and Business, Hasanuddin University

Research Area:	Accounting, Banking
KeyWord:	fraud detection skills, emotional intelligence, professional scepticism and information technology
Abstract:	This study aims to determine the moderating effect of emotional intelligence on the effect of professional skepticism and information technology on fraud detection skills. The survey was conducted on the internal auditors of state-owned banks in South Sulawesi Province. Data were collected from 86 respondents using purposive sampling. The method of analysis using SEM-PLS. The results show that emotional intelligence is able to moderate the effect of professional skepticism on fraud detection skills. Auditors who have high emotional intelligence are able to apply professional skepticism better to detect fraud. They are more skeptical and sensitive to fraud symptoms. This study also finds the effect of professional skepticism and information technology on fraud detection skills. The results of this study support the attribution theory, TPB, AET and UTAUT. However, the moderating effect of emotional intelligence on the influence of information technology on fraud detection skills is not proven. This finding is not surprising, due to the high pressure and workload of the Bank's internal auditors which have an impact on emotional instability. And the rapid development of banking technology is not matched by the IT competence of internal auditors.

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IEEE	Arifuddin, Syamsuddin, Arman Kamal, Mediaty, "FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE", International Journal Of All Research Writings, vol. 3, no. 12, pp. 35-48, 2022.
MLA	Arifuddin, Syamsuddin, Arman Kamal, Mediaty "FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE." International Journal Of All Research Writings, vol 3, no. 12, 2022, pp. 35-48.
APA	Arifuddin, Syamsuddin, Arman Kamal, Mediaty (2022). FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE. International Journal Of All Research Writings, 3(12), 35-48.

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Manuscript
LIQUIDITY RISK AT COMMERCIAL BANKS AND FACTORS AFFECTING LIQUIDITY RISK
ENHANCING THE QUALITY OF AUDIT SERVICES IN VIETNAM IN THE CONTEXT OF DIGITAL TRANSFORMATION
THE RELATIONSHIP BETWEEN PERSONAL CHARACTERISTICS AND CUSTOMER ACCEPTANCE BEHAVIOR IN SELF-SERVICE BANKING: A STUDY IN VIETNAM
IMPROVING THE QUALITY OF HUMAN RESOURCES IN THE ACCOUNTING SECTOR OF VIETNAM IN THE CONTEXT OF DIGITAL TRANSFORMATION
THE ROLE OF INTERNAL AUDITING IN CORPORATE GOVERNANCE IN VIETNAM TODAY
GENERAL THEORY ON VIETNAMESE ACCOUNTING STANDARD NO. 14 "REVENUE AND OTHER INCOME"

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Indian National Centre, India National Science Library, NISCAIR

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