Details
| Title | Factors Affecting Professional Skepticism of Internal Auditors in Cebu City |
| Author | Samantha Nicole B. Pila*, Jeanlyzel B. Antequesa, Alexa Genmary L. Gulfan, Ma. Vianca Fernille 4 V. Osorio, Bona Therese A. Sotto |
| Department | Accounting and Finance |
| Year | 2023 |
| Abstract | This study is about the factors influencing internal auditors' professional skepticism - investigating the factors that significantly affect the professional skepticism of internal auditors in Cebu City. This study was conducted based on the data collected through a questionnaire given to 46 internal auditors to measure the factors affecting the professional skepticism of internal auditors in Cebu City. This study aims to investigate the independent variables - incentives, knowledge and experience, time pressure and workloads, and moral reasoning- that significantly affect the dependent variable - the professional skepticism of internal auditors. The researchers utilized the Principal Component Analysis (PCA) to determine which factors significantly affect the professional skepticism of internal auditors in Cebu City. The research results show that time pressure and workload significantly affect professional skepticism, followed by knowledge and experience, and the least, however, was dedicated to moral reasoning. The findings of this study provide a scientific foundation for auditing companies in Cebu City to raise the quality of their audits. |
| Keywords | Professional Skepticism, Incentives, Knowledge and Experience, Time Pressure and Workload, Moral Reasoning |
| DOI | usjr_000015 |
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