Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal West Science Business and Management
Ependi, Hendi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System Ependi, Hendi; Nugrahanti, Trinandari Prasetya
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1511

Abstract

Fraud detection is a crucial aspect in auditing that aims to protect the integrity and reliability of financial statements. This study aims to review the main factors that influence the effectiveness of fraud detection, namely audit risk, investigative audit techniques, and whistleblowing systems. Based on the literature, these three factors play a significant role in improving the auditor's ability to detect fraud. Audit risk helps auditors focus on areas with higher potential for fraud, investigative audit techniques allow auditors to dig deeper into suspected fraud, while whistleblowing systems serve as early warning tools. This study provides in-depth insights for organizations regarding the importance of implementing these three factors in strengthening internal control and audit.
Co-Authors Trinandari Prasetya Nugrahanti