Perceptions of Auditors In Preventing, Detecting and Reporting Fraud : A Case Study of State Audit Office in Thailand

Abstract

               Studying perceptions of government auditor regarding frauds was a vital foundation which has effectively enhanced the routine works. The objectives of this research were to study auditor perceptions of preventing detecting and reporting frauds, and to compare those perceptions in each auditor’s level which could lead to operational improvements. This study carried out through mixed method applying questionnaire and interview techniques. Data were collected from auditors of State Audit Office in Thailand. The results revealed that frauds level of auditors’ perceptions were significantly different in each aspect which were 1) Senior professional level and professional level auditors have higher preventing perception than practitioner level auditors 2) Auditors in managerial level, senior professional level and professional level were more perceived fraud detection than practitioner level ,and 3) The managerial level and senior professional level were aware of reporting higher than professional level and practitioner level. As a result, these should be supported as a guidance to develop government auditors in the future.