SAGE Open - 2025 : Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk

Mohd Razali, Fazlida and Sulaiman, Norhayati and Abdul Manan, Dewi Izzwi (2025) SAGE Open - 2025 : Sustainability of Audit Profession in Digital Technology Era: The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk. SAGE Open, 15 (1). pp. 1-12. ISSN 2158-2440

Text Sustainability of Audit Profession in Digital Technology Era_ The Role of Competencies and Digital Technology Capabilities to Detect Fraud Risk.pdf Download (590kB)

Abstract

The study examines whether digital technology capability strengthens the relationship between external auditors’ competency and their effectiveness in assessing fraud risk, with particular attention to Malaysian auditors. Questionnaires were distributed to 455 Malaysian Institute of Accountants members working as external auditors, with 150 responses analyzed using PLS-SEM. The findings show that external auditors are more effective when they can use audit software for planning and managing audits, organizing audit information, analyzing data, and conducting audit quality programs. Auditors proficient in digital technology perform better in fraud-risk assessment. The study concludes that digital technology skills are essential to maintaining the relevance and sustainability of the audit profession and should be developed through higher education and audit firms.

Item Type:	Article
Uncontrolled Keywords:	Digital Technology; Competency; Fraud Risk Assessment; Social Cognitive Theory
Subjects:	H Social Sciences > HF Commerce
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	07 Aug 2026 08:38
Last Modified:	07 Aug 2026 08:38
URI:	http://eprints.uptm.edu.my/id/eprint/5957

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