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...
| Published in: | SAGE OPEN |
|---|---|
| Main Authors: | , , , , |
| Format: | Article |
| Language: | English |
| Published: |
SAGE PUBLICATIONS INC
2025
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| Subjects: | |
| Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001450223600001 |