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

Table 4: Items for Digital Technology Skills

Item Detail
IT1 I can prepare electronic work papers.
IT2 I understand and use IT/ICT frameworks, tools, and techniques.
IT3 I use electronic communications (e.g., Internet, e-mail).
IT4 I can do data mining.
IT5 I can use financial analysis software.
IT6 I can use computer-assisted audit techniques.
IT7 I can evaluate general IT control.
IT8 I can understand software flowcharts or process mapping to understand business processes.
IT9 I can evaluate IT Governance (e.g., COBIT, ITIL, ISO 27000)
IT10 IT is a dynamic field; I study from time to time to remain updated to cope with fraud methods and fraud detection.
IT11 I am capable of IT-related skills required for an IT audit.
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