Enhancing the Performance of Fraud Risk Judgments by Indonesian State Auditors through Continuous Learning and Development

Dadek Nandemar (), Haliah, Syarifuddin and Nirwana
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Dadek Nandemar: Universitas Hasanuddin
Haliah: Universitas Hasanuddin
Syarifuddin: Universitas Hasanuddin
Nirwana: Universitas Hasanuddin

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 29-44 from Springer

Abstract: Abstract This study investigates the enhancement of fraud risk judgment performance among Indonesian State Auditors through the implementation of continuous learning and development initiatives. Recognizing the critical role of auditors in identifying and mitigating fraud risks, this study aims to explore how a commitment to ongoing learning and professional development can positively impact their abilities. The study employs a surveys approach with Indonesian State Auditors to assess their current practices and attitudes towards continuous learning. Moreover, it examines the correlation between participation in training programs, workshops, and seminars with improved fraud risk judgment capabilities. Preliminary findings suggest a strong association between continuous learning opportunities and enhanced performance in fraud risk judgment. Auditors who actively engage in professional development activities tend to exhibit greater competence in identifying and evaluating fraud risks. This research underscores the importance of investing in continuous learning and development initiatives within the auditing profession, offering valuable insights for organizations and policymakers seeking to optimize fraud risk management strategies.

Keywords: Auditor Performance; Fraud Risk Judgments; Continuous Learning and Development (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_3

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DOI: 10.2991/978-94-6463-400-6_3

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