The Impact of External Auditors Practice of Electronic Auditing on Fraud Detection: External Auditors' Awareness of the Fundamental Principles of Ethics for Members Providing Forensic Accounting Service and Forensic Accountant Skills as Moderate Variables

The objective of the study was to measure the impact of external auditors' electronic auditing practice on fraud detection, and to measure the moderating impact of external auditors' awareness of the fundamental principles of ethics for members providing forensic accounting services and the skills of the forensic accountant on the relationship between external auditors' electronic auditing practice and fraud detection. The descriptive-analytical approach was used to achieve the objective of the study. A questionnaire was designed to collect data on the fundamental principles of ethics, the skills of the forensic accountant, the electronic auditing practice of external auditors and fraud detection. The study population comprised practicing external statutory auditors totaling (521) auditors. A sample of (267) auditors was selected, with (250) valid questionnaires retrieved and analyzed; several statistical tests were performed, including factor analysis, Cronbach's alpha. Smart PLS software was used to test the hypotheses. The study concluded that external auditors' knowledge of the fundamental principles of ethics for members providing forensic accounting services, as well as their knowledge of the skills of forensic accountants, significantly impacts the relationship between external auditors' electronic audit practice and fraud detection. This, in turn, improved the relationship, increasing the likelihood of detecting fraud. The study recommends that external auditors formally adopt the fundamental principles of ethics for members providing forensic accounting services and the skills of forensic accountants in their work, together with the holding of training sessions to ensure the optimal application of these principles and skills in their professional duties.