STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD

Debby Yusriliana rahmawati; Tri Ratnawati

Debby Yusriliana rahmawati Universita 17 Agustus 1945 Surabaya
Tri Ratnawati Universita 17 Agustus 1945 Surabaya

Keywords: Auditor Competency, Auditor Independence, Auditor Information System, Audit Investigation

Abstract

ABSTRACT

One part of these efforts is to increase supervision and guidance of the apparatus to stop corrupt behavior in the work environment, and to fully support efforts to prosecute corruption carried out by the Indonesian National Police, the Attorney General's Office of the Republic of Indonesia, and the Corruption Eradication Commission (KPK) by accelerating the dissemination of information about corruption cases and accelerating examination permits for corruption cases. Apart from having to understand auditing and accounting, investigative auditors must also understand the law in relation to cases of irregularities or fraud that can harm State finances (Karyono, 2013: 132). Investigative auditors must have the ability to prove the existence of fraud that may occur and has been detected by various parties before conducting an investigative audit. One of these responsibilities is that investigative audits must be carried out by officers who have the necessary expertise. Auditors must have the ability to prove possible fraud that has been pointed out by various parties beforehand. Auditors have technical expertise, which consists of procedural knowledge and other clerical skills in accounting and auditing.

Keywords : Auditor Competency, Auditor Independence, Auditor Information System, Audit Investigation.

Downloads

Download data is not yet available.

References

Alvin A, A., Randal J, E., & Beasley, M. (2011). Auditing and Assurance Services, an Integrated Approach. New Jersey: Prentice-Hall.Inc.
Sasa, A. A. (2012). Pengaruh Teknologi Informasi Dan Kemampuan Kerja Pegawai Terhadap Kualitas Pelayanan Masyarakat Pada Dinas Kelautan, Perikanan, Pertanian Dan Kehutanan (Dkp2k) Kota Batam. CBIS Journal, 2337 – 8794.
Theodorus M, T. (2012). Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat.
The Institute of Internal Auditors, D. (2013). The IIA’s Global Internal Audit Competency Framework.
BPKP. 2010. Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor: Per211/K/JF/2010 tentang Standar Kompetensi Auditor. Jakarat: Badan Pengawasan Keuangan dan Pembangunan.
ACFE. 2016. Survai Fraud Indonesia 2016. Jakarta: ACFE Indonesia Chapter, 2017.
IIA. 2013. The IIA’s Global Internal Audit Competency Framework. Florida: IIA
Puspita, P. R., Rupa , I., & Rini, G. S. (2020). Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali. Riset Akuntansi Warmadewa , 29-33.
Rivani, A. A., & Triyanto, D. N. (2018). Pengaruh Kompetensi, Independensi dan Profesionalisme Terhadap Kualitas Audit (Survey pada auditor BPK Perwakilan Provinsi Jawa Barat). E-Proceeding Of Management , 3437.
Imron, M. A., Widyastuti , T., & Amilin . (2017). Pengaruh Pengetahuan Audit, Independensi dan Pengalaman Auditor Terhadap Kualitas Hasil Audit Investigasi pada Auditor Inspektorat Jenderal Kementrian Keuangan. Ilmiah Widya Ekonomika .
Irmana. (2018). Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit (Studi pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan). Makassar .
Jannah, R. (2021). Peran Kompetensi Auditor Terhadap Hasil Audit Investigasi Dalam Pembuktian Kecurangan. Akunsyah : Jurnal Akuntansi & Keuangan Syariah 1 (1), 54-64.