Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them

Fraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud.

Developing Understanding of a Writing Frame for Explanation in Science Writing

My study emerged from the backgrounds of the present teaching and learning practices in explanatory writing in Science subjects. It has been observed that in our current education system, science writing is used for assessment purpose, and is mostly viewed as recording and collecting of factual information. The students' motivation towards science writing is also very low, as it is a mechanical process of writing memorized facts. However, if science writing is further extended to be more interactive, involving student's critical thinking and reasoning skills, then it has potential for learning. The students will find writing tasks much more enjoyable and this will increase their overall learning of the science concepts. The student's attempt of writing for explanation should be supported with strategies, which facilitate students to construct their own explanations during writing. Writing frame is one such strategy and provides students a skeleton, with beginning sentences and connectives to support explanatory writing. Throughout my study, I aimed to provide students with explanations in the form of causal relationships and predictions during teaching and writing of science concepts. During this time, my own understanding of developing writing frames evolved tremendously, which is reflected in my research finding. My research findings showed that the writing process for explanation cannot take place in isolation. Writing for explanation requires a conceptual understanding of the content, innovative teaching strategies, thinking and reasoning skills, a rich learning environment, and the presence of a teacher as a facilitator. I also found that students' misconception regarding science concepts were also highlighted. Another important finding was that writing frames raised motivation towards explanatory writing in Science. However, there were a few factors which impeded my research study. First, my inadequate understanding of writing frame was an impeding. Second, the low proficiency in English language was a barrier for the students in expressing their understanding of science ideas. Finally, there were also some supporting factor which enabled me to do my research that is my own determination and persistence throughout the study and support from the language faculty. The findings from the study has various implications like writing in Science requires an interdisciplinary approach. Finally, recommendations have been drawn based on the findings of the study.