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Sustaining Investigative Audit Quality through Auditor Competency and Digital Forensic Support: A Consensus Study
The increased public awareness of the impact of fraudulent activities has put pressure on corporations to practise better corporate behaviour. As a result, their stakeholders demanded that corporations increase the level of transparency that pertains to their corporate behaviour and provide them with sustainable assurance. One of the ways that they can improve the way they conduct business is by ensuring that their investigative audits are of a high quality. In this study, we investigate thedoi:10.3390/su142215141 fatcat:4dmpuov2lfchxdr23xfwv3zaga