The Moderating Effect of Accounting Information System between Internal Auditors' Characteristics and Fraud Detection in the Saudi Banking Sector
| المصدر: | مجلة العلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القصيم - كلية الاقتصاد والإدارة |
| المؤلف الرئيسي: | Hakami, Tahani (Author) |
| المجلد/العدد: | مج16, ع1 |
| محكمة: | نعم |
| الدولة: |
السعودية |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 1 - 23 |
| ISSN: |
1658-404X |
| رقم MD: | 1374817 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Fraud Detection | Internal Auditors’ Characteristics | Accounting Information System | Saudi Banks
|
| رابط المحتوى: |
عدد مرات التحميل
18
| المستخلص: |
This paper investigates the impact of internal auditors’ characteristics on fraud detection in Saudi Arabian banks. In addition, the accounting information systems (AIS) role as a moderator in the link between fraud detection and internal auditor characteristics is investigated. The research employs a quantitative approach using an online questionnaire sent to a sample of internal auditors across several banks in Saudi Arabia. A total of 156 questionnaires was valid for analysis. The data were analyzed using partial least squares (PLS) analysis. According to the findings, IT skills and competence have a direct impact on fraud detection, while AIS moderates these connections significantly. Moreover, while objectivity has no direct influence on fraud detection, the interaction impact of having AIS as a moderator is considerable in terms of fraud detection. Our results provide new empirical evidence about the importance of the role of auditors’ characteristics together with using AIS to be secure from fraud and make good decisions in any given situation. However, this study provides strong evidence on the relationships between competence, objectivity, IT skills, and AIS, and fraud detection in the context of Saudi Arabian banks. |
|---|---|
| ISSN: |
1658-404X |
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