International Journal of Academic Health and Medical Research (IJAHMR)   Year: 2022 | Volume: 6 | Issue: 6 | Page No.: 47-56 Fraud Detection Skills Banking Internal Auditors: Examining Professional Skepticism, Information Technology, And Emotional Intelligence Download PDF Arifuddin, Arman Kamal, Mediaty, Syamsuddin Abstract: This study aims to determine the moderating effect of emotional intelligence on the effect of professional skepticism and information technology on fraud detection skills. The survey was conducted on the internal auditors of state-owned banks in South Sulawesi Province. Data were collected from 86 respondents using purposive sampling. The method of analysis using SEM-PLS. The results show that emotional intelligence is able to moderate the effect of professional skepticism on fraud detection skills. Auditors who have high emotional intelligence are able to apply professional skepticism better to detect fraud. They are more skeptical and sensitive to fraud symptoms. This study also finds the effect of professional skepticism and information technology on fraud detection skills. The results of this study support the attribution theory, TPB, AET and UTAUT. However, the moderating effect of emotional intelligence on the influence of information technology on fraud detection skills is not proven. This finding is not surprising, due to the high pressure and workload of the Bank's internal auditors which have an impact on emotional instability. And the rapid development of banking technology is not matched by the IT competence of internal auditors.