Sustaining Investigative Audit Quality through Auditor Competency and Digital Forensic Support: A Consensus Study

Hendra Susanto (), Sri Mulyani, Citra Sukmadilaga and Erlane K. Ghani ()
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Hendra Susanto: Faculty of Economics and Business, University of Singaperbangsa Karawang, Karawang 41361, Indonesia
Sri Mulyani: Faculty of Economics and Business, University of Singaperbangsa Karawang, Karawang 41361, Indonesia
Citra Sukmadilaga: Faculty of Economics and Business, Padjadjaran University, Bandung 45363, Indonesia
Erlane K. Ghani: Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam 42300, Malaysia

Sustainability, 2022, vol. 14, issue 22, 1-24

Abstract: The increased public awareness of the impact of fraudulent activities has put pressure on corporations to practise better corporate behaviour. As a result, their stakeholders demanded that corporations increase the level of transparency that pertains to their corporate behaviour and provide them with sustainable assurance. One of the ways that they can improve the way they conduct business is by ensuring that their investigative audits are of a high quality. In this study, we investigate the factors that influence the quality of investigative audits. In particular, two factors are chosen, namely, auditor competency and digital forensic support. Using a questionnaire survey as the research instrument, the questionnaires were distributed to 150 investigative auditors who worked for the Indonesian Audit Investigative Board (BPK). This study shows that both factors significantly and positively influence investigative audit quality. The findings of this study can help related parties to better understanding the factors that contribute to investigative auditing and, as a consequence, suggest ways to improve the investigative audit quality. For BPK, which has the authority to conduct audits of the management and accountability of state finances, the findings serve as a fundamental insight into sustaining work integrity and professionalism.

Keywords: auditor competency; digital forensic support; investigative audit; Indonesia (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
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