Mitigating Fraud in Social Assistance: Enhancing the Role of Government External Auditor

Accountability in distributing social assistance funds is vital for transparency and reducing irregularities. This study explores how risk assessment, auditor competence, and professional skepticism enhance auditors’ ability to detect irregularities in government social assistance programs. The results indicate these factors significantly improve auditors’ expertise, highlighting their crucial role in public sector audits. This research is unique in addressing the challenges of auditing social assistance programs, an area often overlooked. Practical implications include improving audit practices through better risk evaluation, competence development, and fostering professional skepticism. Strengthening these aspects can enhance governance and public trust in managing social assistance funds.