Published Paper Details:

Auditing is a cornerstone of corporate governance, ensuring transparency, accountability, and investor confidence. This research investigates the function of auditing in corporate governance, with an emphasis on fraud detection, technological integration, and risk management. The report proposes using a risk-based strategy, utilizing contemporary technology, and providing auditors with frequent training. Finally, auditors play an important role in ensuring corporate governance integrity, and their developing approaches are critical for adjusting to changing business contexts. The study investigates the association between auditor competencies and reporting efficacy in corporate governance. The findings highlight the critical role of auditors in increasing financial transparency, avoiding fraud, and improving internal controls. Overall, auditors play an important role in maintaining corporate governance integrity and increasing stakeholder trust in financial operations.