The Effect of Information Technology Audit on the Audit Qualityin Detecting Fraud Using the Competence of the Auditor as aModeration Variable

The development of technology in the time of Covid-19 pandemichas affected a lot of accounting professions, for instance, auditors.In doing their field works at the moment, a lot of auditors rely ontechnology to ensure the good quality of their audit by makingcertain that the audit report is free from fraud, which has to besupported by a competent auditor. This research aims to see theeffect of information technology audit in detecting fraud usingthe competence of the auditor as a moderation variable. The dataare collected from sample auditors working for Public AccountingFirms in Bandung and Jakarta, which are then processed usingregression analysis equipment. The findings show that the infor-mation audit influences the quality of the audit in detecting fraudusing the competence of the auditor as a moderation variable inwhich the results are used to advise the Public Accounting Firmsto be mindful of the competence of the auditor, specifically in thefield of IT auditing in order to have a good quality audit report.