• Ilmiati & Suharjo define accountability as accountability or

circumstances to be accountable or circumstances to be held

accountable. Rusam & Chandrarin highlighted accountability need be
attached to the auditor's self when performing the audit work.
• In addition, Accountability indicates that the auditor can complete the
audit work well and on time, convinced that his work is carefully
thoroughly examined. zahm
• Research by Dezoort et al. auditor that have accountability, more
responsibility in detecting of fraud.
• Based on Yusnaini et al. found that there is an average responsibility
of the internal auditors in detecting fraud not much differently
between Fraudulent Financial Reporting, misappropriation of asset
and corruption.
• Other studies by Dezoort et al. have shown different results found
that external auditors received higher responsibilities for detecting
Fraudulent Financial Reporting than they do for misappropriation of
asset and corruption.
• According on ACFE there are three categories of fraud based on the
numerous investigated fraud cases. and Estimated $7 billion
worldwide were lost due to fraudulent financial statements, asset
misappropriation, and corruption in 2018.
• Based on ACFE (2018, internal and external auditor are top five (5) in method in
detecting fraud used by Asia-Pacific region. Mangala & Pooja (2017), internal
auditors are the first line defense in combating fraud due to their understanding
of the business and internal control environment within the company.
• Furthermore, The external auditor is responsible in the express of a true and fair
view opinion and also have a secondary role which is in detecting fraud.
• However the finding by Dezoort et al. found that there isno significant difference
between internal and external auditor feel responsible in fraud detection despite
a lack of explicit standards for internal auditors to detect fraud.
• Siregar & Tenoyo (2015) highlighted on their research, most external auditor do
not agree that they are responsible for detecting fraud in the companies they
audit. However, Lee et. al. (2008) found that users of audited financial
statements generally expect external auditors to detect fraud in financial
statements.

• The theory that I would like to used in developing this study is

accountability theory