Fraud risk judgment measurement scale development

Recently, many financial scandals and frauds have been published in mass media. It has resulted ruining the public trust internal auditor profession as third line of defense since perceived detection prevention auditors’ responsibility (DeZoort & Harrison, 2018). The fraud risk judgment performance questioned. There are scales to measure judgment; however, they mostly related financial-statement-related with external auditors targeted respondents still lack those auditors. This paper aims propose scale for measuring judgment. Since there without accounting background, case should be developed more general, instead frauds. study followed best practice step by developing a proposed Boateng, Neilands, Frongillo, Melgar-Quiñonez, Young (2018). involved 5 experts validating items, 106 exploratory factor analysis (EFA) 202 confirmatory (CFA). All required indicators steps were acceptable; therefore, we can conclude that is valid reliable. was based on triangle theory; hopefully, it contribute providing alternative measurement