Public complaints regarding indications of corruption in government institutions have increased. These complaints responded by increasing fraud red flag knowledge. Hopefully, understanding procedures and technology to trace fraud and growing skepticism in internal auditors will enhance fraud detection skills. This study aims to determine the factors influencing fraud detection skills, anti-fraud awareness, fraud detection procedures, and technology with professional skepticism as moderating variables. This study uses questionnaires distributed to the structural ranks, Head of Balai Besar, head of BMKG Station, head of division/field, sub-section/sub-sector, and BMKG internal auditors. The results showed that anti-fraud awareness, detection procedures and technology, and fraud prevention positively affected fraud detection skills. Professional skepticism is proven only to strengthen the influence of fraud detection and prevention technology on fraud detection skills. This research was used as a reference to identify factors affecting the fraud detection skills of internal auditors and leaders in the future. This research also serves as a reference a better anti-fraud awareness culture policy, improve fraud detection skills by updating procedures and technology used in the Meteorology, Climatology and Geophysics Agency environment (BMKG).
Oleh :
Emma Saur N. Sipayung
