Impact of Anti-Fraud Awareness, Fraud Detection Procedures, and Technology to Fraud Detection Skill

DOI

10.2991/978-2-494069-49-7_132How to use a DOI?

Keywords

Anti-Fraud Awareness; Fraud Detection; Prevention Procedures; Fraud Detection and Prevention Technology; Professional Skepticism; Fraud Detection Skill

Abstract

Public complaints regarding indications of corruption in government institutions have increased. These complaints responded by increasing fraud red flag knowledge. Hopefully, understanding procedures and technology to trace fraud and growing skepticism in internal auditors will enhance fraud detection skills. This study aims to determine the factors influencing fraud detection skills, anti-fraud awareness, fraud detection procedures, and technology with professional skepticism as moderating variables. This study uses questionnaires distributed to the structural ranks, Head of Balai Besar, head of BMKG Station, head of division/field, sub-section/sub-sector, and BMKG internal auditors. The results showed that anti-fraud awareness, detection procedures and technology, and fraud prevention positively affected fraud detection skills. Professional skepticism is proven only to strengthen the influence of fraud detection and prevention technology on fraud detection skills. This research was used as a reference to identify factors affecting the fraud detection skills of internal auditors and leaders in the future. This research also serves as a reference a better anti-fraud awareness culture policy, improve fraud detection skills by updating procedures and technology used in the Meteorology, Climatology and Geophysics Agency environment (BMKG).

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Emma Saur Nauli Sipayung
AU  - Harti Budi Yanti
AU  - Anggara Bayu Setya
PY  - 2022
DA  - 2022/12/29
TI  - Impact of Anti-Fraud Awareness, Fraud Detection Procedures, and Technology to Fraud Detection Skill
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 783
EP  - 787
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_132
DO  - 10.2991/978-2-494069-49-7_132
ID  - Sipayung2022
ER  -