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

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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...

書誌詳細
出版年:	SAGE OPEN
主要な著者:	Razali, Fazlida Mohd; Sulaiman, Norhayati; Manan, Dewi Izzwi Abdul; Said, Jamaliah
フォーマット:	論文
言語:	English
出版事項:	SAGE PUBLICATIONS INC 2025
主題:	Social Sciences - Other Topics
オンライン･アクセス:	https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001450223600001

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