Digital Transformation and Administration Innovation In Press 2027 05 01 Decision-Making and Judgment Behavior of Supreme Audit Court Auditors Based on Cognitive and Metacognitive Components Decision-Making and Judgment Behavior of Supreme Audit Court Auditors Based on Cognitive and Metacognitive Components 1 16 EN Journal Article 2026 07 25 <p>The purpose of this study was to examine the role of cognitive and metacognitive components in the decision-making and judgment behavior of auditors of the Supreme Audit Court. The research was designed using a mixed-methods approach incorporating both quantitative and qualitative components. The quantitative component included 250 auditors and employed standardized questionnaires to measure cognitive components (knowledge, experience, and cognitive biases), metacognitive components (mental process control, professional skepticism, and decision review), and decision-making and judgment behavior. The data were analyzed using structural equation modeling. The qualitative component was conducted through semi-structured interviews and thematic analysis, resulting in the extraction of six main categories and 21 subcategories to examine auditors’ decision-making and judgment behavior within their experiential and professional contexts. The findings indicate that metacognitive and cognitive skills significantly influence auditors’ decision-making and judgment behavior. Mental process control, professional skepticism, decision review, professional knowledge, and professional experience contribute to improving the accuracy and quality of decisions, whereas cognitive biases may adversely affect judgment. The qualitative findings, consistent with the quantitative results, also confirm the importance of managing mental processes and enhancing professional and experiential competencies in improving decision-making. Based on these findings, strengthening cognitive and metacognitive skills, reviewing decisions, providing continuous training, and reducing the influence of biases through decision-support tools and a supportive organizational culture are proposed as practical strategies for increasing accuracy and confidence in auditing processes.</p> https://www.journaldtai.com/index.php/jdtai/article/download/326/297