Effects of risk-based internal audit implementation, competence of government’s internal auditors, auditors’ independence and auditors’ ability to detect fraud

This study examines the effects of applying risk-based internal audit, government’s internal auditors’ competence, auditors’ independence, and the auditors’ ability to detect fraud. A questionnaire was used to collect data for the auditors working at the National Population and Family Planning Agency (BKKBN), Jakarta. We also used a saturated sample for the selection of 52 target respondents comprising of all structural officials and auditors who are domicile at the central or provincial representative offices. Results showed that the application of risk-based internal audit, government’s internal auditors’ competence, auditors’ independence all influence the auditors’ ability to detect fraud significantly and positively. These are all related to agency policies, which have increased the auditors’ ability to detect fraud. Future studies are expected to broaden the scope of the survey area and research object variables.