The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating

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Dian Saputra
Abrar Nawas
Reza Ananda Rinaldy


This study explores the impact of Heuristics and Computer-Assisted Audit Techniques (CAAT) on fraud detection, with Experience as the mediating variable. The findings show that CAAT has no significant effect on fraud detection, while heuristics have a significant effect. Experience also directly contributes positively to fraud detection. An interesting result is that CAAT affects fraud detection through experience as a mediator, while heuristics have no significant effect when mediated by experience. Experience serves as a key bridge that strengthens the relationship between CAAT and fraud detection. The implication is that organisations can improve audit strategies by understanding the complexity of these factors, acknowledging the differential impact between CAAT and heuristics, and leveraging experience as a vital mediator tool to improve fraud detection.

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9th ASIA Internatational Confernece 2023

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