The Effect of Information Technology Audit on the Audit Quality in Detecting Fraud Using the Competence of the Auditor as a Moderation Variable

Abstract

The development of technology in the time of Covid-19 pandemic has affected a lot of accounting professions, for instance, auditors. In doing their field works at the moment, a lot of auditors rely on technology to ensure the good quality of their audit by making certain that the audit report is free from fraud, which has to be supported by a competent auditor. This research aims to see the effect of information technology audit in detecting fraud using the competence of the auditor as a moderation variable. The data are collected from sample auditors working for Public Accounting Firms in Bandung and Jakarta, which are then processed using regression analysis equipment. The findings show that the information audit influences the quality of the audit in detecting fraud using the competence of the auditor as a moderation variable in which the results are used to advise the Public Accounting Firms to be mindful of the competence of the auditor, specifically in the field of IT auditing in order to have a good quality audit report.