Elevating professional skepticism on fraud risk judgment of Indonesian internal auditors through improving personal and environment factors / Lufti Julian

• Main Author: Julian, Lufti
• Format: Thesis
• Language: English
• Published: 2022
• Subjects: Auditing. Auditors; Classes arising from occupation
• Online Access: https://ir.uitm.edu.my/id/eprint/74903/1/74903.pdf; https://ir.uitm.edu.my/id/eprint/74903/

Financial scandals that were leaked and published in the mass media have ruined the public trust in the internal audit profession. The scandals made the performance of internal auditors in making fraud risk judgments questioned by the public. The internal auditors, as the third line of defense, were...