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Toward Understanding Ability to Detect Fraud among Internal Auditors: A Proposed Framework

Author

Listed:
  • Intan Marzita Saidon

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Malaysia)

  • Widiar Onny Kurniawan

    (Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Adibuana, Surabaya, Indonesia)

  • Nur Syahmina Khodari

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Malaysia)

  • Jurina Ismail

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Malaysia)

Abstract

This paper proposes a framework that integrates individual and situational factors to examine the ability to detect fraud among internal auditors. Specifically, professional scepticism, organisational ethical climate and the adoption of data analytics tools are positioned as predictors of the ability to detect fraud among internal auditors. Based on social cognitive theory, moral disengagement is introduced as a moderating variable that may disrupt the relationship between professional scepticism and auditors’ ability to detect fraud. Collectively, the framework contributes to auditing literature by advancing a multidimensional understanding of the ability to detect fraud among internal auditors. Future research could employ a mixed-method approach to empirically validate the framework, with structural equation modelling (SEM) serving as an appropriate tool to test the hypothesised relationships. The proposed framework is anticipated to have theoretical and practical implications that will eventually improve audit quality and public trust, particularly in the context of fraud detection.

Suggested Citation

  • Intan Marzita Saidon & Widiar Onny Kurniawan & Nur Syahmina Khodari & Jurina Ismail, 2025. "Toward Understanding Ability to Detect Fraud among Internal Auditors: A Proposed Framework," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 2664-2673, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:2664-2673
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    References listed on IDEAS

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