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Determinants influencing fraud detection: Role of internal auditors’ quality

Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight q...

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Auteurs principaux: Eka Hariyani, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, Meilda Wiguna
Format: Artigo
Langue:Inglês
Publié: LLC "CPC "Business Perspectives" 2024-04-01
Collection:Problems and Perspectives in Management
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Accès en ligne:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19909/PPM_2024_02_Hariyani.pdf
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