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Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection

This paper aims to show the role of the triangle model of responsibility theory in the responsibility of detecting fraud which is one of the duties of internal auditors, especially government internal auditors. The theory suggests that perceptions of responsibility are a direct function of the strength of the three psychological relationships between the three formative elements (professional obligation, task clarity and personal control). The three elements are the relationship between prescription, event and identity. This article discusses the results of previous research related to auditor responsibility using the perspective of the triangle model of responsibility theory. This paper also shows that external factors and a person's psychological factors also shape the perception of auditor responsibilities such as the type of fraud, accountability, cognitive style and moral development. The discussion in this paper shows how the concept of responsibility perceived by government internal auditors will shape their desire to be responsible for detecting fraud. The results of this paper are expected to contribute to researchers in using appropriate theory to measure perceptions of responsibility for other professions. For practitioners and regulators, the discussion of this paper can be used as a reference for assessing and building auditor competence in increasing responsibility for detecting fraud.

Triangle Model of Responsibility, Fraud Detection, Accountability, Cognitive Style, Moral Development

APA Style

Yusnaini Yusnaini. (2023). Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection. International Journal of Economic Behavior and Organization, 11(3), 146-153. https://doi.org/10.11648/j.ijebo.20231103.14

ACS Style

Yusnaini Yusnaini. Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection. Int. J. Econ. Behav. Organ. 2023, 11(3), 146-153. doi: 10.11648/j.ijebo.20231103.14

AMA Style

Yusnaini Yusnaini. Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection. Int J Econ Behav Organ. 2023;11(3):146-153. doi: 10.11648/j.ijebo.20231103.14

Copyright © 2023 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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