Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk

Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk

Fraud constitutes a significant and pervasive risk within the broader landscape of cybercrime, driven by the rapid evolution of digital technologies. The work of an external auditor in evaluating fraud risks is frequently being judged. This is especially true when many legal actions are taken agains...

Full description

Saved in:
Bibliographic Details
Main Authors: Fazlida Mohd Razali, Norhayati Sulaiman, Dewi Izzwi Abdul Manan, Jamaliah Said
Format: Article
Language:English
Published: SAGE Publishing 2025-03-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440241304974
Tags: Add Tag
No Tags, Be the first to tag this record!

Similar Items

Similar Items