ManuScript Details
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Paper Id:
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IJARW1686
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Title:
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FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 3 Issue 12 |
| Pages: |
14
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| Published On: |
6/26/2022 2:22:14 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Arifuddin |
| Institute: |
Faculty of Economics and Business, Hasanuddin University |
Co - Author Details
| 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 |
Abstract
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Research Area:
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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. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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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.
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MLA
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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.
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APA
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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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FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE
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FRAUD DETECTION SKILLS BANKING INTERNAL AUDITORS: EXAMINING PROFESSIONAL SKEPTICISM, INFORMATION TECHNOLOGY, AND EMOTIONAL INTELLIGENCE
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