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The impact of heuristics and biases in the application of professional judgment by internal auditors in the stage of fieldwork

机译：启发式和偏见的影响在实地考察中内部审计师专业判断的影响

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摘要

This study aims to find the impact of heuristics and bias in the application of professional judgment by internal auditors in the stage of fieldwork in "Company X", a company engaged in the distribution of fuel oil in West Nusa Tenggara. "Company X" has conducted internal audit activities although the effort is not maximized. This research was conducted by using the qualitative approach with an interpretive paradigm to explain these anomalies within internal auditor's professional judgment. The internal audit activities within "Company X" have some hindrance to the heuristic thinking process of the audit team members. One of them is a bias which caused interference within the audit team member heuristic. There are some forms of bias in audit namely overconfidence, availability, confirmation, and anchoring. All of them affect "Company X" internal auditor's professional judgment significantly except availability bias.
机译：本研究旨在找到内部审计在“公司X”阶段在“公司X”阶段在“公司X”的阶段在“公司X”中的应用中，从事燃油油在West Nusa Tenggara的分销。 “公司X”进行了内部审计活动，尽管努力并未最大化。通过使用具有解释性范式的定性方法进行本研究，以解释内部审计员的专业判决中的这些异常。 “公司X”中的内部审计活动对审计团队成员的启发式思维过程有一些障碍。其中一个是偏见导致审计团队成员启发式的干扰。审计中有一些形式的偏见，即过度抵消，可用性，确认和锚定。所有这些都会影响“公司X”内部审计员的专业判断，除了可用性偏见。

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