The Influence of Forensic Audits, Internal Audits, Information Technology, Auditor Attitudes and Professional Skepticism on Fraud Disclosure

Winda Utami Br Siburian; Auna Syafitri; Rahelsa Octaviana; Handriyani Dwilita

doi:10.70062/harmonieconomics.v2i1.88

Authors

Winda Utami Br Siburian Panca Budi Development University
Auna Syafitri Panca Budi Development University
Rahelsa Octaviana Panca Budi Development University
Handriyani Dwilita Panca Budi Development University

DOI:

https://doi.org/10.70062/harmonieconomics.v2i1.88

Keywords:

Forensic, Accounting, Internal, Audit, Technology

Abstract

This article examines the influence of Forensic Audit, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism on Fraud Disclosure. The goal is to make a hypothesis about the influence of each variable that will be used in future research. The results of this article are: Forensic Accounting, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism affect Fraud Disclosure.

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