The Effect of Forensic Audit Knowledge, Audit Experience and Workload on Auditor’s Corruption Detection Skill

Abstract

Auditor's Supreme Audit Agency (BPK) expects corruption detection skills for professionalism reasons mentioned on Standard Pemeriksaan Keuangan Negara (SPKN) or State Audit Standards, and secure state finances from leaks of fraudulent behavior by state officials. Corruption is hard to detect due to being hidden by the perpetrators. Nevertheless, both internal and external auditors should know early detection of corruption cases. The purpose of this study is to examine the effect of forensic audit knowledge,auditexperience, and workload on the auditor's corruption detection skill, with spiritual intelligence as a moderating variable. This study uses primary data using online questionnaires. The population in this study were all auditors at the Supreme AuditAgency. The sample is employees with a minimum of two years of service. One hundred sixty-nine respondents participated in this research and will be processed using regression analysis. The results confirmed that Forensic Audit knowledge and AuditExperience positively affect auditors' corruption detection skills. Spiritual Intelligence strengthens the positive effect of forensic audit knowledge and audit experience on the auditor's ability to detect corruption. Spiritual Intelligence weakens the negative impact of workload on the auditor's corruption detection skill. Auditors could increase forensic auditing skills through training, seminars, accounting talk, knowledge center formation, and certification.