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p-Index From 2021 - 2026
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All Journal Amkop Management Accounting Review (AMAR) IIJSE
Amiruddin Amiruddin
Universitas Hasanuddin, Makassar, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Internal Auditors in Preventing Fraud: A Literature Review Abdul Rasak; Irensa Femmy; Gratia Triyana Nusa; Amiruddin Amiruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9061

Abstract

This study explores the role of internal auditors in preventing and detecting fraud in public and private sector organizations, focusing on influencing factors and the evolution of their role in the digital era. Through a literature review of 37 articles from 2013–2025, the research identifies that internal auditors serve as guardians of organizational integrity by strengthening internal controls, early risk detection, and collaboration with external parties. Factors such as independence, experience, professional skepticism, and digital technology adoption are shown to enhance fraud prevention effectiveness. In the digital era, the internal auditor's role evolves with the integration of tools like CAATTs, AI, and whistleblowing systems, despite challenges like dependence on top management. These findings underscore the need for investment in digital competencies and strong governance to bolster internal auditors' roles in maintaining accountability and transparency.
Audit 4.0: Determinants and Implications of Audit Opinions in the AI Era Sri Mulyani Latjompo; Ayu Dhina Anggraeni; Namra Namra; Amiruddin Amiruddin
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3296

Abstract

This study aims to analyze the factors influencing the implementation of Audit 4.0 and its implications for the formation of audit opinions in the era of artificial intelligence (AI). Audit 4.0 marks a significant transformation in the audit profession through the application of digital technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and cloud computing, which can improve the efficiency, accuracy, and precision of auditor analysis. This study uses a systematic literature review method by examining scientific articles published between 2018 and 2025 from the Scopus, ScienceDirect, and Google Scholar databases. The results show that the success of Audit 4.0 implementation is determined by three main factors: auditor digital competence, technological readiness, and organizational support. The integration of digital technology has been shown to strengthen the quality of audit evidence and the objectivity of the resulting opinion, while accelerating the audit process. However, the findings also indicate that excessive reliance on automated systems can reduce the application of professional judgment and create the risk of automation bias. Thus, the success of Audit 4.0 depends not only on technological sophistication but also on the auditor's ability to maintain a balance between the use of technology and their professional responsibilities. This research is expected to provide theoretical contributions to the development of literature on audit digitalization and serve as a basis for audit institutions in formulating strategic policies to improve audit quality in the era of digital transformation
Co-Authors Abdul Rasak Ayu Dhina Anggraeni Gratia Triyana Nusa Irensa Femmy Namra Namra Sri Mulyani Latjompo