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

Yusnaini Yusnaini

doi:doi:10.11648/j.ijebo.20231103.14

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

Yusnaini Yusnaini

Published in International Journal of Economic Behavior and Organization (Volume 11, Issue 3)

Received: 7 July 2023 Accepted: 9 August 2023 Published: 22 August 2023

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Abstract

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.

Published in	International Journal of Economic Behavior and Organization (Volume 11, Issue 3)
DOI	10.11648/j.ijebo.20231103.14
Page(s)	146-153
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

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

References

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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

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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

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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

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@article{10.11648/j.ijebo.20231103.14,
  author = {Yusnaini Yusnaini},
  title = {Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {11},
  number = {3},
  pages = {146-153},
  doi = {10.11648/j.ijebo.20231103.14},
  url = {https://doi.org/10.11648/j.ijebo.20231103.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20231103.14},
  abstract = {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.},
 year = {2023}
}

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TY  - JOUR
T1  - Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection
AU  - Yusnaini Yusnaini
Y1  - 2023/08/22
PY  - 2023
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JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
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PB  - Science Publishing Group
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AB  - 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.
VL  - 11
IS  - 3
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Author Information

Yusnaini Yusnaini

Accounting Department, Sriwijaya University, Palembang, Indonesia

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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

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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

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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

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@article{10.11648/j.ijebo.20231103.14,
  author = {Yusnaini Yusnaini},
  title = {Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {11},
  number = {3},
  pages = {146-153},
  doi = {10.11648/j.ijebo.20231103.14},
  url = {https://doi.org/10.11648/j.ijebo.20231103.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20231103.14},
  abstract = {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.},
 year = {2023}
}

Copy | Download

TY  - JOUR
T1  - Triangle Model of Responsibility Theory in Perspective of Internal Auditor's Responsibility for Fraud Detection
AU  - Yusnaini Yusnaini
Y1  - 2023/08/22
PY  - 2023
N1  - https://doi.org/10.11648/j.ijebo.20231103.14
DO  - 10.11648/j.ijebo.20231103.14
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 146
EP  - 153
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20231103.14
AB  - 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.
VL  - 11
IS  - 3
ER  -

Copy | Download