Computer Assisted Audit Techniques as a Moderating Variable on Factors Affecting Fraud Detection

DOI

10.2991/978-94-6463-698-7_34How to use a DOI?

Keywords

Data; Religiousity; Computer Assisted Audit Techniques; Fraud Detection

Abstract

This study uses computer-assisted audit techniques as a moderating variable to investigate the impact of big data, auditor religiosity, and task-specific knowledge on fraud detection. This study was carried out at the Financial and Development Supervisory Agency’s Representative Office in Sumatra and is an example of associative research. 220 questionnaires were acquired using a basic random sample technique, yielding primary data. The Structural Equation Modeling (SEM) approach was used for the analysis. According to the t test analysis, fraud detection is not significantly impacted by big data. Task-specific knowledge and auditor religiosity have a notable partial impact on fraud detection. Computer Assisted Audit Techniques do not moderate the effect of Auditor Religiosity and Task Specific Knowledge on Fraud Detection (homologizer moderator); nevertheless, they do moderate (strengthen) the effect of Big Data on Fraud Detection (pure moderator). With Computer Assisted Audit Techniques as a moderating variable, this study looks at the impact of Big Data, Auditor Religiosity, and Task Specific Knowledge on Fraud Detection. The results show a termination of 0.974 with a relatively low effect size f2 value.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Betri Betri
AU  - Ridho Hafidz
AU  - Gumulya Sonny Marcel Kusuma
AU  - M. Amien Dwi Putra
PY  - 2025
DA  - 2025/04/30
TI  - Computer Assisted Audit Techniques as a Moderating Variable on Factors Affecting Fraud Detection
BT  - Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)
PB  - Atlantis Press
SP  - 325
EP  - 334
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-698-7_34
DO  - 10.2991/978-94-6463-698-7_34
ID  - Betri2025
ER  -