Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors

Fatkhmol Risepdo; Erina Sudaryati

doi:10.14414/tiar.v15i1.5291

Vol. 15 No. 1 (2025), Articles

Vol. 15 No. 1 (2025)

Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors

Articles

DOI: 10.14414/tiar.v15i1.5291

Published 2025-08-02

Fakhmol Risepdo⁺⁻
Erina Sudaryati⁺⁻

Fakhmol Risepdo

Faculty of Economy and Business, Universitas Airlangga

Erina Sudaryati

Faculty of Economy and Business, Universitas Airlangga

https://orcid.org/0009-0007-1298-3373

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Keywords

Internal Auditor
Cogito ergo sum
Professional Skepticism
Descartes

How to Cite

Risepdo, Fatkhmol, and Erina Sudaryati. “Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors”. The Indonesian Accounting Review, vol. 15, no. 1, Aug. 2025, pp. 111-24, https://doi.org/10.14414/tiar.v15i1.5291.

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

Descartes' philosophy, famous for the phrase "cogito ergo sum" (I think, therefore I am), emphasizes the importance of critical thinking and proper doubt to achieve truth. In the context of Government Internal Auditors (APIP), critical and objective thinking enables them to conduct independent assessments. This research reveals how APIP applies professional scepticism during audits, similar to Descartes' thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes' principles, it is hoped that APIP's professional scepticism can be strengthened, contributing to further research.

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Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors

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