Assessing the Impact of Auditor Training on Fraud Detection and Professional Competence

Posted: Jan 15, 2023

• Layla Chavez
• Owen Miller
• Tristan Wallace

Abstract

The contemporary financial landscape presents increasingly sophisticated challenges for audit professionals, with fraud schemes evolving in complexity and subtlety. Traditional approaches to auditor training have predominantly emphasized technical compliance and procedural knowledge, often neglecting the cognitive and behavioral dimensions that underpin effective fraud detection. This research addresses a critical gap in the literature by examining how specialized training interventions influence not only technical proficiency but also the deeper cognitive processes and professional competencies essential for fraud identification. Our investigation builds upon emerging evidence suggesting that expert auditors employ distinct cognitive strategies that differ fundamentally from those of novices. However, the mechanisms through which these strategies develop and the extent to which they can be systematically cultivated through training remain poorly understood. This study introduces a novel theoretical framework that conceptualizes fraud detection expertise as an integrated system of technical knowledge, cognitive processing capabilities, and ethical judgment capacities.