Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Ekopedia: Jurnal Ilmiah Ekonomi
Firly Husniyatul 'Adawiyah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Praktik Skeptisisme Profesional Auditor Internal dalam Mengungkap Fraud: Studi Kualitatif pada PT. Abhava Delapan Belas Firly Husniyatul 'Adawiyah; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/shnz6n71

Abstract

This study aims to analyze the practice of professional skepticism applied by internal auditors in their efforts to detect fraud within corporate environments. Using a qualitative approach with a case study method, the research involved interviews with three key informants who are senior internal auditors with significant experience in audit assignments. The findings reveal that although the informants understand professional skepticism as a critical and questioning mindset that resists easy acceptance, its implementation faces various practical challenges, such as time pressure, interpersonal relationships with auditees, and the availability of evidence. These findings highlight the gap between theory and practice, where internal auditors often need to balance the ideal skeptical attitude with operational realities. This study provides practical implications for audit management and professional standard setters to strengthen the practice of professional skepticism through training and institutional support.
Co-Authors Ajeng Tita Nawangsari