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...
| 出版年: | SAGE OPEN |
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| 主要な著者: | , , , , |
| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
SAGE PUBLICATIONS INC
2025
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| 主題: | |
| オンライン･アクセス: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001450223600001 |