The Development of Auditor Competence in Detecting Fraud in the Public Sector
DOI:
https://doi.org/10.30872/miceb.v7i1.15566Keywords:
Competence Development, Auditor, Fraud Detection, Public Sector, AuditingAbstract
Auditors are not expected to be forensic specialist while have responsibilities related to evaluate risk of fraud. Lack of fraud detection has become a criticism to auditor skill in public sector. This study aims to investigate the development of auditor competence in detecting fraud in the public sector, with a case study at Inspectorate of Malinau Regency. The study employs a qualitative descriptive method as its research approach. Data was gathered through in-depth interviews with experienced auditors, and documentation as secondary data. The findings highlight competence development through ongoing professional education has improved auditors’ abilities in three main aspect which is fraud analysis, technical proficiency in auditing, and problem-solving. However, this study also identifies the implementation faces constraints including limited technological proficiency, high workload, and short training duration. The results contribute theoretically to the development of public sector auditor competence and offer practical recommendations for the Government Internal Supervisory Apparatus (APIP) in designing effective and sustainable competency development programs
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