Article Per Year (5 Year)
p-Index From 2020 - 2025
1.318
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Nagari Law Review Journal of English Language and Education CHEDS: Journal of Chemistry, Education, and Science eScience Humanity Journal JUrnal Riset Ilmu Pendidikan EDUCTUM: Journal Research Jurnal Keperawatan Merdeka Rechtsnormen Journal of Law
Habiba, Habiba
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EDUCTUM: Journal Research

 1 
The Effectiveness of Investigative Audit Implementation in Detecting Fraud in Review of Independence and Application of Computer-Assisted Audit Techniques Habiba, Habiba; Pitria, Melani; Syahfitri, Adinda; Rizkina, Miftha
EDUCTUM: Journal Research Vol. 4 No. 1 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i1.1247

Abstract

Investigative audits have become a crucial tool in detecting and proving increasingly complex fraud in both the public and private sectors. This study aims to analyze the influence of auditor independence and the application of Computer-Assisted Audit Techniques (CAA) on the effectiveness of investigative audits. Through a literature review approach, data were collected from various journals and related literature sources. The study results indicate that strong auditor independence and the use of technology through CAA can improve the effectiveness of investigative audits. The combination of these two factors strengthens the auditor's ability to uncover indications of fraud accurately, quickly, and objectively. This research is expected to provide input for auditors and supervisory agencies to optimize investigative audit practices in preventing and addressing fraud.
Co-Authors , Heriyati Chrisna Aprilina, Aprilina Hariswan Putera Jaya Jasmi Jasmi Lubis, Yunita br Noviyanti, Asri Pitria, Melani Rizkina, Miftha Safitri, Rahma Aliya Setiawati, Desy Sisman, Wandhi Pratama Putra Syahfitri, Adinda Wulandari, Andi Sri Rezky Zulfikar, Muh Reza