The aims of this research is to examine the perceptions of auditors about
the effectiveness of standard audit procedures in detecting fraud in goods and
services expenditures.
The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN
III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34
auditors. Respondents were given a questionnaire and asked to respond within
five Likert scale. Data were analyzed using one-sample t-test and independent
sample t-test.
The result showed that there are some standard audit procedures in goods
and services expenditures that are perceived as more effective and others are
perceived as moderately effective. It is found that there are no significant
differences in the perceiving the effectiveness of standard audit procedures
between less experienced auditor and more experienced auditor. The study has
also found that there are only one procedure that has significant difference in the
perceived effectiveness of standard audit procedure between male auditor and
female auditor