The impact of the external auditor's cognitive development in "detecting fraud" A study on the Libyan Audit Bureau

Dr. Maryam Al-Mahdi Muhammad Misbah

The study aimed to identify the impact of the external auditor's cognitive development in detecting fraud, applied to the Libyan Audit Bureau. Based on the descriptive-analytical approach, data were collected via a questionnaire distributed to auditors, and 78 valid responses were statistically analyzed. Results revealed that professional experience significantly affects the external auditor's ability to detect fraud, with key factors being efficiency in dealing with unexpected challenges, handling complex financial issues, and accuracy in data analysis. Statistically significant differences were found according to personal variables, as Master's and PhD holders showed greater use of modern technologies, and accountants were most affected by professional experience and familiarity with international standards.

Cognitive Development, External Auditor, Fraud Detection, Libyan Audit Bureau, Professional Experience.