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This report is based on Grace Yanchi Mui’s thesis (at The University of Queensland) titled Auditor Expert Performance in Fraud Detection: The Case of Internal Auditors. The prominent factor that impacted on the survey findings is that the fraud detection task is unique and hence, differs from other audit tasks. The uniqueness of the fraud detection task impacted on the composition of factors that impact on auditors’ fraud detection capabilities, i.e. the determinants of auditor expert performance in fraud detection. The overall finding of this report is that the audit profession should consider revising existing certification and continuous learning programs to emphasise the development of auditors’ knowledge of fraud and fraud detection.
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