The Effect of Investigative Auditor’s Quality on Audit Effectiveness in Proving Fraudulence in the Public Sector

Abstract

This research is purposed to analyze the effectof the investigative auditor’sknowledge and experience on the effectiveness of the implementation of audit procedures in proving fraudulence. Using the quantitative method, with data number obtained through survey using questionnaire as a data collection tool. The respondent in this research is all of the auditors at Financial and Development Supervisor Agency (BPKP) that has conducted investigative audit, obtained through sampling using the purposive sampling technique. The research result shows that auditor investigative knowledge and the auditor investigative experience influence the effectiveness of the implementation of audit procedures in proving fraud. This research uses public sector as the research object because publc sector is often associated with curroption. It is hoped that further research can use wider respondents so that it can be generalized to all investigative auditors.