The Increasing Role of Auditors' Competence and Self-Efficacy in Detecting Fraud and the Impact of CAATTs Implementation
The Increasing Role of Auditors' Competence and Self-Efficacy in Detecting Fraud and the Impact of CAATTs Implementation

Summary/Abstract: The primary objective of this study is to investigate the effect of auditor competence on auditor self-efficacy in detecting fraud and the mediating role of computer-assisted audit techniques (CAATTs). To this end, data obtained from 146 independent auditors registered in the TRC1 region were analyzed using correlation, confirmatory factor analysis, and partial least squares structural equation modeling techniques. The findings of the study reveal that technical, analytical, and psychosocial skills significantly increase auditors' self-efficacy, while practical communication skills have no significant effect. Furthermore, the study shows that auditor self-efficacy and CAATT's applications have a substantial impact on fraud detection. However, CAATT's applications do not influence the relationship between self-efficacy and fraud detection, indicating that their use does not substantially enhance auditors' sense of self-efficacy. This study emphasizes that technological tools make an essential contribution to fraud detection, but that the auditor's selfefficacy and individual competencies remain decisive factors, highlighting the importance of the strategic integration of the human factor and technological capabilities for an effective audit process.

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