Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation
Table 1: Items of Fraud Risk Judgement Performance
| Risk | Risk |
| A | Expenses and bills have been artificially lowered. |
| B | There have been instances of double payments to suppliers or payments to unapproved vendors. |
| C | There is no paper trail to verify the money was paid. |
| D | The trade creditor's master file now includes false suppliers and invoices. |
| E | Fraud resulting from accounting entry alteration that goes undetected for too long. |
| F | Competing interests. |