<![CDATA[Purpose: This study examines the effects of professional skepticism, information technology, and auditor experience on fraud detection ability within a public-sector internal audit institution. Design/methodology/approach: A quantitative survey was conducted involving 36 auditors and government supervisory officials selected through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression. Findings/Results: Professional skepticism, information technology, and auditor experience have positive and significant effects on fraud detection ability. The three factors also have a significant simultaneous effect and explain 34.1% of the variation in fraud detection ability. Originality/Value: This study highlights the combined importance of professional judgment, technological capability, and audit experience in strengthening fraud detection within public-sector internal auditing. The findings imply that structured training, adequate audit technology, and diverse audit assignments are essential for improving auditors’ fraud detection capability.]]>
Copyrights © 2026
