Pengaruh Kompetensi Personal Dan Faktor Lingkungan Terhadap Kemampuan Auditor…

Less adequate effectiveness of internal auditor in detecting fraud causes question in public related to the function of internal auditor in detecting fraud. Based on the report by Association of Certified Fraud Examiners (ACFE) in 2018, if estimated loss is determined 5% at Gross World Product forecast in 2017 in the amount of USD 79,6 trillion, then the total projection of fraud loss is almost…