This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous research. The results of interviews with internal audit work units and bank managers from 4 state-owned and private banks indicate a gap in audit expectations regarding the responsibilities between internal auditors and bankers, especially in carrying out the function of examining and detecting fraud. This study recommends the financial services authorities and bank leaders be able to improve education regarding anti-fraud policies to stakeholders, especially in terms of a clear division of tasks in fraud detection in the banking sector.

This study aims to analyze and examine the influence of internal auditor certification, risk assessment, and the role of senior management on the effectiveness of cybersecurity for internal auditors who have experience in cybersecurity and information technology. This research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cybersecurity and information technology. The sample for this study was 480 respondents who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 5. The stages of data analysis were validity test, reliability test and significance test. The results of this study indicate that internal auditor certification has a positive effect on cybersecurity effectiveness, risk assessment has a positive effect on cybersecurity effectiveness, and the role of senior management has a positive effect on cybersecurity effectiveness.