أثر ممارسة المُدققين الخارجيين للتدقيق الإلكتروني على اكتشاف الاحتيال: إدراك المدققين الخارجيين للمبادئ الأساسية لأخلاقيات الأعضاء المقدمين لخدمة المحاسبة الجنائية ومهارات المحاسب الجنائي متغيرات مُعدّلة

The study aimed to measure the impact of external auditors' practice of electronic auditing on fraud detection, and measure the moderating impact of external auditors aware of the fundamental principles of ethics for members providing forensic accounting service and the skills of forensic accountant on the relationship between external auditors? Practice of electronic auditing and fraud detection,The descriptive-analytical approach was used to achieve the study's objective. A questionnaire was designed to collect data on the fundamental principles of ethics, forensic accountant skills, external auditors' practice of electronic auditing, and fraud detection. The study population comprised practicing external legal auditors totaling (521) auditors. A sample of (267) auditors was selected, with (250) valid questionnaires retrieved and analyzed; various statistical tests were conducted, including Factorial Analysis, Cronbach's Alpha, The Smart PLS software was utilized to test the hypotheses. The study found that external auditors' awareness of the fundamental principles of ethics for members providing forensic accounting service, as well as their awareness of forensic accountant skills, significantly impacts the relationship between external auditors' practice of electronic auditing and fraud detection. This, in turn, improved the relationship, enhancing the likelihood of detecting fraud cases. The study recommends that external auditors formally adopt the fundamental principles of ethics for members providing forensic accounting service and the skills of forensic accountants in their work, along with conducting training sessions to ensure the optimal application of these principles and skills in their professional duties.