Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur

Abstract

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the field of forensic accounting and investigative auditing in detecting fraud or fraud. The results of the study found that forensic accounting and investigative auditing are collaborative and proven in fraud detection. An investigative audit seeks to detect and reveal fraud, while forensic accounting can be a valid means of evidence in legal and litigation processes that have reached the court and trial stages in the process of disclosing fraud.

Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature

“…Apart from that, this theory can also be related to the role of an internal auditor in maintaining an independent attitude in the work environment. The existence of organizational lines and the fact that internal auditors are part of the organization can enable some parties to pressure them to carry out their duties by offering promises about positions, jobs, or other things, which can provide personal benefits (Prasetiyo et al, 2023).…”

“…Fraud is defined by the Association of Certified Fraud Exminers as an act of fraud or error committed by a person or organization who is aware that his or her actions may result in unfavorable benefits for the individual or organization or another party (Indella & Husaini, 2021). Weak internal controls can lead to fraud which has fatal consequences for the organization (Prasetiyo et al, 2023).…”