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All Journal Journal of Audit and Tax Synergy
Benny R.M. Nainggolan
Universitas Prima Indonesia

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LITERATURE REVIEW: METODE WHISTLEBLOWING, TEKNOLOGI INFORMASI, AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF UNTUK MEMBANTU PENGUNGKAPAN OCCUPATIONAL FRAUD Jhon Piter; Benny R.M. Nainggolan
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.31

Abstract

Revealing fraud is the responsibility of an auditor who possesses the expertise and skills needed to uncover occupational fraud. The whistleblowing system is used to prevent fraud, with the confidentiality of the whistleblower being protected, ensuring their safety. With the rapid development of technology, there are many tricks that fraudsters use to find loopholes in systems. Therefore, forensic accounting and investigative audit techniques must continuously improve in line with technological advancements to effectively uncover occupational fraud. This study uses a qualitative approach, with sample collection conducted through four stages: observation and analysis of research-related information, gathering relevant literature such as scholarly journals, identifying variables relevant to the research topic, and building a framework based on previous studies and related theories. The results, based on a literature review of several previous studies, show that whistleblowing systems, information technology, forensic accounting, and investigative audits influence the disclosure of occupational fraud.
Co-Authors Jhon Piter