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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Adonia Anita Batkunde
Jurusan Akuntansi, Universitas Pattimura, Indonesia

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STRENGTHENING PUBLIC TRUST THROUGH DIGITAL FORENSIC AUDIT: A STUDY OF EMERGING PUBLIC SECTOR ACCOUNTABILITY Adonia Anita Batkunde; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to examine the role of digital forensic audits in strengthening public trust by improving public sector accountability. In the digital era, various public financial management and administration practices are increasingly vulnerable to potential misuse, data manipulation, and fraud that are difficult to detect using traditional audit methods. The advent of digital forensic audits offers a technology-based approach that enables more effective, transparent, and accurate fraud detection, investigation, and prevention. This study employed a literature review method, examining various academic sources, regulations, and best practices across relevant jurisdictions. The results indicate that digital forensic audits can serve as a strategic instrument in building transparency, strengthening oversight mechanisms, and increasing the accountability of state officials in the eyes of the public. However, challenges such as limited competent human resources, uneven technological infrastructure, and a still-developing regulatory framework are major obstacles to widespread implementation. These findings emphasize the importance of strengthening the capacity of public institutions, investing in technology, and harmonizing regulations to ensure the effectiveness of digital forensic audits as a means of strengthening public trust in the public sector.
ARTIFICIAL INTELLIGENCE IN PUBLIC SECTOR AUDITING: OPPORTUNITIES, RISKS, AND ETHICAL CONSIDERATIONS Theresia Febiengry Sitanala; Adonia Anita Batkunde
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to explore the opportunities, risks, and ethical considerations in the application of artificial intelligence (AI) to public sector audit practices using a literature review method. The development of digital technology has driven the adoption of AI as a potential tool for improving efficiency, accuracy, and early detection of fraud and non-compliance in state financial management. Through a review of previous research, this article highlights the potential of AI in expanding audit scope, accelerating data analysis processes, and enhancing the accountability of public institutions. However, significant challenges remain, including the risk of algorithmic bias, limited regulations governing the use of AI, and the potential for diminished auditor independence. Furthermore, ethical aspects such as data protection, transparency in AI-based decision-making, and auditor moral responsibility remain fundamental issues that must be addressed. This study concludes that the use of AI in public sector audits must be placed within a robust governance framework, accompanied by adaptive regulations and clear ethical guidelines to maximize the opportunities generated without compromising the principles of accountability and integrity.
Co-Authors Theresia Febiengry Sitanala