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Beyond Internal Auditor Competence: the Critical Role of Due Professional Care in Fraud Prevention

Year: 2026

Type: article

Abstract: The management of zakat funds requires robust fraud prevention mechanisms to ensure accountability, transparency, and public trust. However, the relative importance of specific auditor attributes, particularly Internal Auditor Competency and Due Professional Care, in strengthening fraud prevention within Islamic organizations remains underexplored. The study aims at examining and comparing the influence on Fraud Prevention in BAZNAS provincial offices in Indonesia. A quantitative approach was used; this study surveyed internal auditors from BAZNAS provincial offices across Indonesia and conducted data analysis using PLS-SEM. The results demonstrate that both Internal Auditor Competency (IAC) and Due Professional Care (DPC) positively and significantly influence Fraud Prevention (FP). Furthermore, DPC has a stronger influence on Fraud Prevention than Internal Auditor Competency. These findings suggest that effective Fraud Prevention depends not only on auditors’ technical capabilities but also on their ability to exercise professional care throughout the audit process.

Source: JRAK

DOI: 10.23969/jrak.v18i2.58501

Authors: Lina Yulianti, Winwin Yadiati, Ramadhani Irma Tripalupi, Irfan Sophan Himawan

Institutions: Sunan Gunung Djati State Islamic University Bandung, Padjadjaran University, Universiti Teknologi MARA System, Universiti Teknologi MARA

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W7224079608

FWCI:

Cites: 51

Cited by:

Related to: 10