ABSTRACT
The main objectives of this research are 1. Give empirical evidence recency effect is happen in the internal control system decision between the individual that informed schematic and non schematic which presented sequentially. 2. Give evidence that the discussion can mitigate recency effect. Recency bias is decision bias that occurs when decision maker weighting the last information bigger than the previous information. In the auditing process there are some stages, one of that is inspection stage. At that stage, senior auditors get the evidence reporting from junior auditors. The senior auditors tend to weighting the last information bigger than the previous information. The sequence of evidence causing reviewer bias which affect auditors quality. The previous research showed that recency effect occurs in the auditing field because of the sequnce of evidence that received.This research use manual experimentation method with papers and stationeries. Participants who used are accounting students which following auditing subjects. The research result show that there is a difference between the individual that informed schematic and non schematic, which presented sequentially. This fact proves that recency effect occurs because of the differences of information presented. And group discussion can mitigate recency effect at the patterns of sequential information presentation with schematic or non schematic information type.
