Factor Analysis of the Attitude towards fraud Risk factors for a Good Internal Control System
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Abstract
The purposes of this study were to investigate: 1) risk factors environment 2) types of risk factors on Fraud in social A population of study was auditor 760 and regional inspector general no.1 - 15 regional special audit office no.1 – 15 total 775. The instruments used was In-depth Interview and a 5-rating scale questionnaire whose items of risk factors had discrimination power values ranging between 0.451 – 0.739 and all inter – item correlation exceeded 0.4. Statistics used in data analysis were exploratory factor analysis by Principal component Analysis.
The findings disclosed as follows: Model of fraud risk factors Include 1. compliance risk factors 2. Personal risk and 3. Internal control risk which three risk factors comply with dimension of the committee of sponsoring organizations of the treadway commission (COSO) so that researcher present guidelines for taking advantage of risk factors from this research to data basic in audit planning of internal and external auditor to auditing efficiency However executive and every employee should be important with good internal control system.
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References
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