Increasing Capability of Local Government Internal Auditors in Detecting Fraud Through Strengthening Professional Commitments and Organizational Commitments

Mochammad Solichin
2020 Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia   unpublished
Various efforts have been made by the government in eradicating and preventing corruption. However, it does not significantly reduce the number of corruption cases every year. Reforms in regional financial management were found to be unable to increase accountability in regional financial management. In the midst of the strong demands of accountability from the community, there are still many cases of fraud in financial management. In this case, a problem arises as to why the internal auditor,
more » ... internal auditor, in this case, the regional inspectorate as an internal supervisor can miss fraud cases and all forms of irregularities in the financial management of the area. Fraud cases that the auditor cannot detect cause a perception of the auditor's ability to detect fraud. Various improvements have been made and continue to be carried out to improve the auditor's ability, but the focus point has not been known so that it cannot provide satisfactory results. This paper tries to offer a research-based approach to individual factors in this case professionalism commitment and organizational commitment, to determine its influence on the internal capacity of local government auditors in detecting fraud. The aim is to get a clear and comprehensive picture so that it can make a positive contribution to improving the role of internal auditors in local government in detecting fraud in the future.
doi:10.4108/eai.13-8-2019.2294255 fatcat:hzcwzsi4jnaspoj7m2gdeftpdy