Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors

Yulianti, Yulianti; Zarkasyi, Mohammad Wahyudin; Suharman, Harry; Soemantri, Roebiandini

doi:10.1108/jiabr-02-2021-0076

Cited by 7 publications

(1 citation statement)

References 59 publications

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“…It also depends so much on the individual internal auditor's adherence to Standards and their commitment towards internal audit professions. Internal auditors' commitment to ethics, especially objectivity, was found to minimize audit quality behavior (Yulianti et al, 2023). Specifically, higher adherence to the Internal Audit Core Principles by internal auditors is associated with a lower likelihood of being pressured to modify audit findings (Calvin, 2021).…”

Section: Objectivity Threatmentioning

confidence: 99%

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?

Mohd Razali,

Said,

Johari

et al. 2023

Intellectual Discourse

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In the realm of internal auditing, the rise of Risk-Based Internal Auditing has heightened the demand for auditors to excel in risk assessment. Failing in this role not only endangers audits but also exposes companies to significant losses and reputational harm. Internal auditors entrusted with critical decisions grapple with objectivity challenges that impede their ability to assess a company's risks accurately. This study investigates objectivity challenges in Malaysian internal auditing and their impact on risk assessment. Employing experimental tasks of varying complexity, it reveals that all nine objectivity threats outlined in the "International Standards for Professional Practices of Internal Auditing (IPPF): Practice Guide on Independence and Objectivity" are prevalent in Malaysia. These threats negatively affect risk assessment, regardless of task complexity. Prominent objectivity threats include social pressure, familiarity, and intimidation. Crucially, these threats have a more significant impact on risk assessment during simpler tasks, especially when auditors assess familiar, less intricate areas. These highlight the urgent need for internal auditors to manage objectivity effectively, strengthening their role as impartial, dependable risk assessors.

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Section: Objectivity Threatmentioning

confidence: 99%

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?

Mohd Razali,

Said,

Johari

et al. 2023

Intellectual Discourse

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The role of internal auditors as a tool to boost competitiveness of Greek firms

Galanis,

Pazarskis,

Konstantinidis

et al. 2023

Problems and Perspectives in Management

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The role of small and medium-sized enterprises (SMEs) in the modern economy is crucial, and they have emerged as the most alluring and inventive system. To investigate and assess SMEs’ operations, internal auditing was formed as an independent assessment. Internal auditors’ planning and implementation of a quality program of internal audits can result in several advantages to SMEs. The current study investigates how internal auditors might help SMEs become more competitive. To fulfill the study’s requirements, 200 employees of Greek SMEs who were relevant to the internal audit function in their business environment were invited to answer a questionnaire. Internal auditors are viewed positively by most of the (100) employees who responded. Ranging from 34% to 53% in part B of the questionnaire (the role of internal auditors), they strongly agree with the positive role of internal auditors in Greek SMEs. Regarding the evaluation of internal auditors, most respondents gave a relatively negative opinion. From 31% to 34% respondents in part C of the questionnaire (evaluation of internal auditors) agree a little with the positive evaluation of internal auditors in Greek SMEs. Furthermore, the results showed that internal auditors must be professionals, comprehend the audited activities in-depth, offer ways to remedy problematic activities, and voice their thoughts objectively to succeed in the competitiveness of Greek SMEs.

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Budgeting for fraud mediation and university governance: A university board outlook

Nurrasyidin,

Meutia,

Bastian

et al. 2024

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The objective of this study is to analyse the impact of budget implementation and university governance on fraud prevention in Indonesia. Using the purposive sampling method, this study covered 50 private universities with 150 university officials as a sample. The findings demonstrate that effective university governance and budget execution have a substantial and favourable impact on fraud prevention. Nevertheless, it is important to acknowledge several limitations regarding the variables in this study, such as the small sample size and the absence of control over other variables that may influence university governance. The significance of this study stems from its examination of crucial areas, particularly the higher education service sector, which is well recognized for its substantial influence on the future of higher education.

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Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors

Cited by 7 publications

References 59 publications

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?

The role of internal auditors as a tool to boost competitiveness of Greek firms

Budgeting for fraud mediation and university governance: A university board outlook

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