Fahira, Stella Angelina (2025) Pengaruh Red Flags Dan Teknik Audit Berbantuan Komputer Pada Kemampuan Auditor Dalam Mendeteksi Kecurangan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the influence of red flags and Computer-Assisted Audit Techniques (CAATs) on auditors' ability to detect fraud. Red flags serve as early warning indicators of potential fraud in financial statements, while CAATs enhance auditors' efficiency and accuracy in analyzing audit data. The research employs a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). Data were collected through a survey using questionnaires distributed to 73 auditors working at various Public Accounting Firms (KAP) in Pekanbaru. The findings reveal that red flags have a significant impact on auditors' ability to detect fraud, indicating that the more red flags identified, the higher the likelihood of fraud detection. Additionally, CAATs also significantly influence fraud detection ability, suggesting that the use of technology in the audit process enhances fraud detection effectiveness.

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