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Eka C. Setyawan
Inspectorate General of the Ministry of Transportation
Economics, Econometrics & Finance Social Sciences

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THE USE OF BENFORD’S LAW IN PERFORMANCE AUDIT TO DETECT FRAUD IN THE STATE EXPENDITURETRANSACTIONS ASSISTED BY IDEA SOFTWARE (A Case Study at the Transportation Ministry Work Units) Eka C. Setyawan
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.197 KB) | DOI: 10.21532/apfjournal.v5i1.145

Abstract

The aim ofthis study was to determine the use of Benford's Law in Performance Audits todetect fraudin state expenditure transactions assisted by IDEA Software,a case studyat several Work Units of the Ministry of Transportation. The research method used was descriptive qualitative and direct experiment. This researchwas conucted while the researcher wascarruing outperformance auditat three work units of the Ministry of Transportation. The researcher used IDEA Software to analyze the financial transaction data according to Benford's law. Based on the results of the research, the right type of state expenditure to be analyzed using Benford law isgoods expenditure.In addition,Benford’s Law can be used in performance audits to determinestate expenditure transactions that are indicated fraud with the success rate of ranging from 20% to 50%t. Transactions that appear are not in accordance with Benford's law.
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