The Effect of Fraud Risk Assessment, Independence, Competency, and Auditor Experience on Fraud Detection

Abstract

Fraud remains a major challenge in public and private sector organizations due to its hidden nature and significant financial and reputational impacts. Auditors, therefore, play a crucial role in fraud mitigation through effective detection mechanisms supported by ethical standards, technical competencies, and professional experience. This study examines the influence of fraud risk assessment, auditor independence, competencies, and audit experience on fraud detection among auditors at the Audit Board of the Republic of Indonesia. Using a quantitative approach, data were collected through questionnaires from 38 auditors and analyzed using multiple linear regression with SPSS. The results indicate that fraud risk assessment, auditor competencies, and audit experience significantly influence fraud detection, while auditor independence does not show a significant effect. Simultaneously, all variables significantly affect fraud detection, with the model explaining a substantial proportion of variance. These findings highlight that structured risk assessment, competencies, and audit experience are key factors in strengthening fraud detection in the public sector.