Competency and Religiosity of Internal Auditor on the Fraud Mitigation in Indonesian and Malaysian Islamic Bank

Mohamad Heykal, Ismi Fathia Rachmi, Meiryani

2021

Abstract

In recent years, the occurrence of financial crimes have raised regulators’ concern for the need to manage the consequences of these crimes. Particularly, in the context of the financial institution prior studies examining the relation between risk management, management support, religiosity and also internal auditor competence for fraud mitigation . This study is, therefore, made for mitigating fraud occurrence and mitigation in the Islamic banking that located in Malaysian and also Indonesia. From this research it can be concluded that risk management has a positive and significant effect on fraud mitigation. management support has a positive and significant impact on fraud mitigation at banks in Indonesia and Malaysia. Religiosity has a negative and insignificant effect on fraud mitigation in Islamic banks in Indonesia and Malaysia. Internal Auditor Competence has a positive effect on fraud mitigation but not significant, meaning that internal auditor competence does not always have a positive effect on fraud prevention in Islamic banking companies in Indonesia and Malaysia.

Paper Citation

in Harvard Style

Heykal M., Fathia Rachmi I. and Meiryani. (2021). Competency and Religiosity of Internal Auditor on the Fraud Mitigation in Indonesian and Malaysian Islamic Bank. In Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-602-6, pages 264-269. DOI: 10.5220/0011246400003376

in Bibtex Style

@conference{icri21,
author={Mohamad Heykal and Ismi Fathia Rachmi and Meiryani},
title={Competency and Religiosity of Internal Auditor on the Fraud Mitigation in Indonesian and Malaysian Islamic Bank},
booktitle={Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,},
year={2021},
pages={264-269},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011246400003376},
isbn={978-989-758-602-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,
TI - Competency and Religiosity of Internal Auditor on the Fraud Mitigation in Indonesian and Malaysian Islamic Bank
SN - 978-989-758-602-6
AU - Heykal M.
AU - Fathia Rachmi I.
AU - Meiryani.
PY - 2021
SP - 264
EP - 269
DO - 10.5220/0011246400003376