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This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

This research is aimed to obtain empirical evidence and better understanding concerning the influence of individual rank, work experience, and firm size on the professionalism and output of internal auditors of public companies listed on the Indonesia Stock Exchange. This research is expected to contribute on the premise about the scientific development of accounting area, to improve or complement the auditing theory in an attempt to improve the quality of audit services, in particular, professionalism of auditing. For corporations and professionals, this research is expected to contribute to the setting of the strategic plan in order to improve professionalism and company's internal auditor performance. This research employed a census method. The type of study used was the descriptive-verificative method. To test the hypotheses, the study used two methods, namely Principal Component Analysis (PCA) and Structural Equation Modeling (SEM). The conclusion of this study is that individual rank, work or job experience, and firm size empirically have a positive and significant contribution to professionalism and outputs of internal auditor of a company. [ABSTRACT FROM AUTHOR]