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Journals / Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 17 Sayı: 33

THE INCREASING ROLE OF AUDITORS' COMPETENCE AND SELF-EFFICACY IN DETECTING FRAUD AND THE IMPACT OF CAATTs IMPLEMENTATION

DENETÇİLERİN YETKİNLİĞİ VE ÖZ YETERLİLİĞİNİN HİLENİN TESPİTİNDE ARTAN ROLÜ VE CAATTs UYGULAMASININ ETKİSİ

Nazan Güngör Karyağdı(BİTLİS EREN ÜNİVERSİTESİ)0000-0003-3938-4147
Halime Karaca(İnönü Üniversitesi)0000-0003-0218-3851
Pages
202–222
Publication Date
2026-06-28
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

This study emphasizes that technological tools make an essential contribution to fraud detection, but that the auditor's self-efficacy and individual competencies remain decisive factors, highlighting the importance of the strategic integration of the human factor and technological capabilities for an effective audit process.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The primary objective of this study is to investigate the effect of auditor competence on auditor self-efficacy in detecting fraud and the mediating role of computer-assisted audit techniques (CAATTs).
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Key Findings & Data:To this end, data obtained from 146 independent auditors registered in the TRC1 region were analyzed using correlation, confirmatory factor analysis, and partial least squares structural equation modeling techniques.
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Conclusion & Impact:This study emphasizes that technological tools make an essential contribution to fraud detection, but that the auditor's self-efficacy and individual competencies remain decisive factors, highlighting the importance of the strategic integration of the human factor and technological capabilities for an effective audit process.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Denetçi · denetçi yetkinliği · hile tespiti

Abstract

The primary objective of this study is to investigate the effect of auditor competence on auditor self-efficacy in detecting fraud and the mediating role of computer-assisted audit techniques (CAATTs). To this end, data obtained from 146 independent auditors registered in the TRC1 region were analyzed using correlation, confirmatory factor analysis, and partial least squares structural equation modeling techniques. The findings of the study reveal that technical, analytical, and psychosocial skills significantly increase auditors' self-efficacy, while practical communication skills have no significant effect. Furthermore, the study shows that auditor self-efficacy and CAATT's applications have a substantial impact on fraud detection. However, CAATT's applications do not influence the relationship between self-efficacy and fraud detection, indicating that their use does not substantially enhance auditors' sense of self-efficacy. This study emphasizes that technological tools make an essential contribution to fraud detection, but that the auditor's self-efficacy and individual competencies remain decisive factors, highlighting the importance of the strategic integration of the human factor and technological capabilities for an effective audit process.

Özet

Bu çalışmanın temel amacı denetçi yetkinliğinin hilenin tespitine yönelik denetçi öz yeterliliği üzerindeki etkisi ve bilgisayar destekli denetim tekniklerinin (CAATTs) aracı rolünün araştırılmasıdır. Bu amaç doğrultusunda TRC1 bölgesine kayıtlı 146 bağımsız denetçiden elde edilen veriler; korelasyon, doğrulayıcı faktör analizi ve kısmi en küçük kareler yapısal eşitlik modeli teknikleri ile analiz edilmiştir. Çalışmanın bulguları teknik, analitik ve psikososyal becerilerin denetçilerin öz yeterliliğini önemli ölçüde artırdığını, etkili iletişim becerilerinin ise anlamlı bir etkiye sahip olmadığını ortaya koymaktadır. Ayrıca hile tespitinde denetçi öz yeterliliğinin ve CAATT’s uygulamalarının anlamlı ve güçlü etkisi olduğunu ancak CAATT’s uygulamalarının öz yeterlilik ile hile tespiti ilişkisinde etkisinin anlamsız olduğunu dolayısıyla CAATT’s kullanımının denetçilerin öz yeterlilik duygusunu anlamlı bir şekilde artırmadığını göstermektedir. Bu çalışma teknolojik araçların hile tespitinde önemli katkı sağladığını ancak denetçinin öz yeterliliği ve bireysel yetkinliklerinin hâlen belirleyici unsur olduğunu, etkili bir denetim süreci için insan faktörü ile teknolojik olanakların stratejik entegrasyonun önemini vurgulamaktadır.

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Cite This Article

Karyağdı, N. G., Karaca, H. (2026). THE INCREASING ROLE OF AUDITORS' COMPETENCE AND SELF-EFFICACY IN DETECTING FRAUD AND THE IMPACT OF CAATTs IMPLEMENTATION. Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 17 Sayı: 33, 202–222. https://doi.org/10.36543/kauiibfd.2026.010

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