Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation
Table 5: Descriptive Statistics on Demographic Profile
| Demographic Profile | Frequency (N=150) | Percent (%) | |
| Gender | Male | 50 | 33.3 |
| Female | 100 | 66.7 | |
| Age | Age 21 - 30 | 106 | 70.7 |
| Age 31 - 40 | 36 | 24.0 | |
| Age 41 - 50 | 8 | 5.3 | |
| Highest Education | Diploma | 15 | 10.0 |
| Degree/bachelor | 114 | 76.0 | |
| Other | 21 | 14.0 | |
| Position | Partner | 4 | 2.7 |
| Senior manager | 2 | 1.3 | |
| Manager | 5 | 3.3 | |
| Senior Associate | 66 | 44.0 | |
| Audit Associate | 66 | 44.0 | |
| Audit Junior | 5 | 3.3 | |
| Other | 2 | 1.3 | |
| Years of Audit Experience | Experience 1 - 10 | 52 | 34.7 |
| Experience 11 - 20 | 8 | 5.3 | |
| Experience 21 - 30 | 3 | 2.0 | |
| Not indicate | 87 | 58.0 | |
| Certification | ACCA | 31 | 20.7 |
| CPA | 12 | 8.0 | |
| None (No certificate) | 19 | 12.7 | |
| Others | 88 | 58.7 | |
| Average Monthly Income | Less than RM5000 | 51 | 34.0 |
| RM5000 - RM10000 | 27 | 18.0 | |
| RM10000 - RM15000 | 2 | 1.3 | |
| Above RM15000 | 8 | 5.3 | |
| Not indicate | 62 | 41.3 | |