5th International Conference on Accounting & Management (ICAM 2024) - 2024 : Fraud Experience: How Far It Could Affect Internal Auditor’s Judgment Performance

Sheikh Muhammad Faris, Jamil Azhar (2024) 5th International Conference on Accounting & Management (ICAM 2024) - 2024 : Fraud Experience: How Far It Could Affect Internal Auditor’s Judgment Performance. 5th International Conference on Accounting & Management (ICAM 2024), - (-). pp. 21-23. ISSN 3030-6787

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Abstract

The capacity of internal auditors to make solid judgements is crucial for providing audits of high quality. The role of auditor experience, which is a crucial aspect in this process, has been thoroughly examined, yielding conflicting findings. This study investigates the potential impact of internal auditors' experience with fraud on their judgement performance. A comprehensive literature study was undertaken, specifically examining internal audits, auditor’s fraud experience, and audit judgement. External audits and Big 4 firms were deliberately excluded from the analysis. Analysed data from pertinent studies indicates that having general audit experience alone may not improve judgement performance. However, it is the particular experiences, such as fraud detection, that have a substantial influence on auditors' capacity to make accurate judgements. These findings indicate that future study should prioritise in-depth experiences rather than overall length of service in order to have a better understanding of their impact on audit judgements.

Item Type:	Article
Uncontrolled Keywords:	Internal Auditor’s Fraud Experience; Audit Judgment.
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY1 UPTM
Date Deposited:	16 Jul 2025 07:57
Last Modified:	16 Jul 2025 07:57
URI:	http://eprints.kuptm.edu.my/id/eprint/4872

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