The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province)

Document Type : Research Paper

Authors

1 Assistant Professor, Accounting Department, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

2 M.Sc., Accounting Department, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

10.30473/gaa.2025.73901.1794

Abstract

Subject and Purpose: This paper examines the role of auditors' skills in enhancing their self-efficacy in detecting fraud among public sector auditors in Iran, as well as the impact of computer technologies in this process.
Research Method: The current study is descriptive-survey in terms of methodology and is applied in nature. Data were collected using a standardized questionnaire, and the statistical population included all Supreme Audit Court in the year 2024, with a sample size of 40 active auditors from the Supreme Audit Court of Guilan. Data analysis was conducted using structural equation modeling and Smart PLS software.
Research Findings: The results indicate that there is no significant relationship between the auditors' technical and analytical, interpersonal, and psychological-social skills with self-efficacy, whereas accounting and auditing skills have a positive and significant impact on self-efficacy. Moreover, self-efficacy and computer-assisted audit techniques and tools play a positive and significant role in fraud detection; however, computer-assisted audit techniques and tools do not have a moderating effect on the relationship between self-efficacy and fraud detection.
Conclusion, Originality, and its Contribution to the Knowledge: This research, by linking empirical findings to a theoretical framework, provides a better understanding of the mechanisms influencing the enhancement of fraud detection skills through auditors' competencies and offers practical recommendations for improving accounting practices and education. Additionally, it emphasizes the integration of technical skills with analytical thinking and adaptability to new technologies, highlighting the importance of social cognitive theory and data processing.

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History

  • Receive Date: 25 February 2025
  • Revise Date: 07 September 2025
  • Accept Date: 15 September 2025

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