The Auditor's Role in Preventing Accounting Manipulation

Given the complexity of corporate financial reporting and the increasing risk of fraud, the role of auditors in preventing accounting manipulation is becoming increasingly important. Auditors not only verify the accuracy of financial statements, but also act as watchdogs to help prevent and detect fraud. According to Apandi and Nasution (2022), "Internal auditors help management achieve good performance by taking a systematic approach in assessing and improving the effectiveness of internal control".  This shows that auditors are responsible for identifying weaknesses in the internal control system.