Table 3

Determinants of auditing practices

DimensionDeterminants
Auditing PracticesDeterminant 4: Continuous Improvement

  • Training Programs

  • Quality Control Mechanisms

Determinant 5: Data Analytics Capabilities

  • Predictive Analytics

  • Visualization Tools

Determinant 6: Technological Infrastructure

  • Resource Allocation

  • Communication Platforms

Source(s): Authors' own work

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