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...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:SAGE OPEN
المؤلفون الرئيسيون: Razali, Fazlida Mohd; Sulaiman, Norhayati; Manan, Dewi Izzwi Abdul; Said, Jamaliah
التنسيق: مقال
اللغة:English
منشور في: SAGE PUBLICATIONS INC 2025
الموضوعات:
الوصول للمادة أونلاين:https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001450223600001

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