Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, auditing profession in Malaysia has been significantly challenged explosion cases and auditors’ failure determine “true fair view” statement. This incident tarnished reputation audit profession. The effectiveness auditor function, especially when related risk assessment, commonly called into question. Hence, this study aims assess individual factors (personality traits, digital technology skills, competency) may contribute assessment among auditors. A total 455 questionnaires were distributed auditors, a 150 (32.96%) responses received. Data thoroughly analyzed using Smart-PLS 4.0. found skills whereas personality traits competency do not. findings implied an effective technique requires skills. contributes literature confirming critical role enhancing assessments.