Effectiveness of Forensic Auditing: The Role of Competence, Experience, and Whistleblowing Systems
Abstract
Fraud in the public sector requires effective forensic auditing supported by competent and experienced auditors, as well as organizational mechanisms such as whistleblowing systems. However, the effectiveness of forensic auditing in local government inspectorates remains an important issue. This study aims to examine the effect of auditor competence and auditor experience on the effectiveness of forensic auditing and to investigate the moderating role of the whistleblowing system in strengthening these relationships. This study employed a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to 109 government auditors from the Inspectorates of Regencies/Cities in the Kediri Residency area, selected through purposive sampling. Data were analyzed using multiple linear regression and moderation analysis. The results show that auditor competence and auditor experience have a positive and significant effect on the effectiveness of forensic auditing. In addition, the whistleblowing system significantly strengthens the influence of auditor competence and auditor experience on forensic audit effectiveness. These findings indicate that both individual auditor capabilities and organizational support mechanisms play important roles in improving forensic auditing effectiveness. This study contributes to the literature by integrating auditor competence, auditor experience, and whistleblowing systems into a single model and extending the application of Theory of Planned Behavior in forensic auditing research.
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