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All Journal Jurnal Riset Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Anggi Sari Tambunan
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Economics, Econometrics & Finance Other

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Pengaruh Audit Forensik Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1783

Abstract

This research aims to determine the effect of forensic audits on preventing and disclosing fraud. In the context of rapid world development and increasingly advanced technology, fraud has become a serious problem that can harm companies both in government and the private sector. Fraud is carried out with various motives, such as looting of assets, corruption, and manipulation of financial reports. One way to reduce the opportunity for fraud to occur is to implement adequate internal controls. Forensic audits have an important role in providing evidence that can be used in legal processes and in preventing and exposing fraud. This research uses a qualitative approach and literature review to support findings regarding the influence of forensic audits on fraud prevention and disclosure
Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Alisa Afrianti; Khairatul Muna
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.130

Abstract

This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits are described as audits that aim to identify and uncover fraud, by involving fraud prevention strategies in financial statements. Forensic audits and investigative audits are proposed as solutions to prevent fraud. In the context of repressive actions, investigative audits are considered as steps to deal with fraud that occurs. To increase the role of investigative audit in uncovering fraud, it is necessary to improve the skills and experience of investigative auditors, adequate resource allocation, and establish good cooperation with related parties
Co-Authors Alisa Afrianti Khairatul Muna Tuti Meutia