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All Journal Harmoni Economics: International Journal of Economics and Accounting
Handriyani Dwilita
Panca Budi Development University

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Rereview Literature: Effect of Forensic Audit, Anti-Fraud, External Audit, Individual Morality, and Fraud Knowledgeagainst Fraud Prevention Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Handriyani Dwilita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.86

Abstract

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.
The Influence of Forensic Audits, Internal Audits, Information Technology, Auditor Attitudes and Professional Skepticism on Fraud Disclosure Winda Utami Br Siburian; Auna Syafitri; Rahelsa Octaviana; Handriyani Dwilita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.88

Abstract

This article examines the influence of Forensic Audit, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism on Fraud Disclosure. The goal is to make a hypothesis about the influence of each variable that will be used in future research. The results of this article are: Forensic Accounting, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism affect Fraud Disclosure.
Co-Authors Agustina R.T Sitompul Auna Syafitri Debora Anjany Situmorang Ibbie Falia Rahelsa Octaviana Winda Utami Br Siburian