Fraud risk judgments performance: The role of audit technology, task structure, and auditor competence

Abstract

This study aims to examine the factors affecting auditor performance in fraud risk judgment, specifically audit technology, task structure, and auditor competence. It explores the interaction effects of audit technology, task structure, and auditor competence on fraud risk judgments performance. Employing a survey method and partial least square analysis responses from 59 state auditors at the Supreme Audit Agency (BPK) Representative Office in Southeast Sulawesi Province. The results indicate that audit technology, task structure, and auditor competence each have a positive and significant impact on fraud risk judgment performance. However, the combined interaction effect of audit technology, task structure, and auditor competence does not significantly influence fraud risk judgments performance. Given these findings, further investigation is warranted to enhance our understanding of these tasks and to refine audit technology specifications for improved fraud risk evaluation.

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