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

Table 6: Measurement Model

Variable Item Loading AVE CR
Competency C-1 0.798 0.933 0.563
C-10 0.688
C-11 0.845
C-2 0.757
C-3 0.780
C-4 0.669
C-5 0.799
C-6 0.696
C-7 0.756
C-8 0.579
C-9 0.840
Digital _Technology _Skills IT-1 0.670 0.911 0.507
IT-10 0.777
IT-11 0.625
IT-2 0.745
IT-4 0.645
IT-5 0.787
IT-6 0.742
IT-7 0.781
IT-8 0.709
IT-9 0.615
Fraud Risk Judgement Performance FRA Single Item Measure Not Not
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