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Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Table 3: Items for Competency

Item Detail
C1 Ability to understand a business.
C2 Ability to identify types of controls.
C3 Have knowledge of industry, regulatory and standards changes.
C4 Have conflict resolution/negotiation skills.
C5 Have knowledge of accounting frameworks, tools, and techniques.
C6 Able to do an analytical review and statistical sampling.
C7 Able to use financial analysis tools and techniques
C8 Have problem identification and solution skills.
C9 Able to use data collection and analysis tools & techniques.
C10 Have forensic skills/fraud awareness.
C11 Able to conduct audits with relevant skills and knowledge.
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