Lufti Yulian, Jamaliah Said

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)


Recently, many financial scandals and frauds have been published
in mass media. It has resulted in ruining the public trust in
the internal auditor profession as the third line of defense since
the public perceived frauds detection and prevention as
the internal auditors’ responsibility (DeZoort & Harrison, 2018).
The internal auditors’ fraud risk judgment performance has been
questioned. There are many scales to measure fraud risk judgment;
however, they are mostly related to financial-statement-related
frauds with external auditors as the targeted respondents and still
lack those to measure fraud risk judgment of internal auditors.
This paper aims to propose the scale for measuring
the performance of internal auditors’ fraud risk judgment. Since
there are many internal auditors without accounting background,
the fraud case should be developed to be more general, instead of
financial-statement-related frauds. The study followed the best
practice step by step in developing a scale proposed by Boateng,
Neilands, Frongillo, Melgar-Quiñonez, and Young (2018).
It involved 5 experts in developing and validating the items,
106 respondents in the exploratory factor analysis (EFA) and
202 respondents in the confirmatory factor analysis (CFA). All
the required indicators in the steps were acceptable; therefore, we
can conclude that the scale is valid and reliable. The scale was
developed based on the fraud triangle theory; hopefully, it can
contribute to providing alternative fraud risk judgment
measurement for internal auditors.
Original languageEnglish
JournalJournal of Governance and Regulation
Publication statusPublished - 25 Feb 2022


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