The influence of audit quality, the use of information technology, management support, and the application of guidelines on the effectiveness of internal audit in preventing and detecting fraud in hospitals

This study aims to identify the effect of internal audit quality, the use of information technology, management support, and the implementation of SPI guidelines on the effectiveness of internal audits in preventing and detecting fraud. Quantitative research using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was conducted on 385 hospital internal auditors from all over Indonesia through online questionnaires filled out on Google Forms. The results of hypothesis testing with a Two-Tailed T-Test on the PLS-SEM inner model construct concluded that the variables of guideline implementation, audit quality, and management support have a significant influence on the effectiveness of internal audits in preventing and detecting fraud. The application of guidelines has a very high influence on the effectiveness of internal audits in preventing and detecting fraud at the structural level. Coefficient of Determination testing shows that the joint effect of audit quality, the use of information technology, management support, and the implementation of guidelines has a high effect on the effectiveness of internal audits in preventing and detecting fraud. This study provides practical implications for hospitals to improve audit quality, utilize information technology, enhance management support, and implement SPI organizational guidelines in the internal audit process to encourage internal audit effectiveness in fraud prevention and detection. Further research is expected to be developed by examining other factors that can affect the effectiveness of internal audits in preventing and detecting fraud.

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Publication Details

Journal
Edelweiss Applied Science and Technology
Published
2025-03-22
DOI
https://doi.org/10.55214/25768484.v9i3.5693
Citations
2
Primary Topic
Healthcare Quality and Management
Type
article
Field-Weighted Citation Impact
5.88
Controls
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article

The influence of audit quality, the use of information technology, management support, and the application of guidelines on the effectiveness of internal audit in preventing and detecting fraud in hospitals

Marwanto Marwanto, Gatot Soepriyanto
2 citations
Edelweiss Applied Science and Technology
Healthcare Quality and Management
5.88
article

The influence of audit quality, the use of information technology, management support, and the application of guidelines on the effectiveness of internal audit in preventing and detecting fraud in hospitals

Marwanto Marwanto, Gatot Soepriyanto
article en
2 citations

Abstract

This study aims to identify the effect of internal audit quality, the use of information technology, management support, and the implementation of SPI guidelines on the effectiveness of internal audits in preventing and detecting fraud. Quantitative research using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was conducted on 385 hospital internal auditors from all over Indonesia through online questionnaires filled out on Google Forms. The results of hypothesis testing with a Two-Tailed T-Test on the PLS-SEM inner model construct concluded that the variables of guideline implementation, audit quality, and management support have a significant influence on the effectiveness of internal audits in preventing and detecting fraud. The application of guidelines has a very high influence on the effectiveness of internal audits in preventing and detecting fraud at the structural level. Coefficient of Determination testing shows that the joint effect of audit quality, the use of information technology, management support, and the implementation of guidelines has a high effect on the effectiveness of internal audits in preventing and detecting fraud. This study provides practical implications for hospitals to improve audit quality, utilize information technology, enhance management support, and implement SPI organizational guidelines in the internal audit process to encourage internal audit effectiveness in fraud prevention and detection. Further research is expected to be developed by examining other factors that can affect the effectiveness of internal audits in preventing and detecting fraud.

Edelweiss Applied Science and TechnologyVol. 9(3)
Binus University (ID)
Openalex Percentile: Top 5%
Healthcare Quality and Management
5.88
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