The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia / Lufti Juliana …[et al.]

• Main Authors: Juliana, Lufti, Johari, Razana Juhaida, Said, Jamaliah, Wondabio, Ludovicus Sensi
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Crimes and offenses; Protection, assistance and relief
• Online Access: https://ir.uitm.edu.my/id/eprint/47758/1/47758.pdf; https://ir.uitm.edu.my/id/eprint/47758/; https://mar.uitm.edu.my/
• Institution: Universiti Teknologi Mara

Failure of the internal auditors (IAs) to appropriately apply fraud risk judgment could result in audit failure in revealing fraud and scandals. It leads to significant harmful consequences to the IAs’ profession. In carrying out their duties, IAs sometimes have to face top management pressure. Tone...