<![CDATA[sedangkan di sektor privat juga ada kerugian yang timbul karena cidera janji dalam suatu perikatan. Fraud merupakan sesuatu tindakan yang melawan hukum dan dilakukan secara disengaja yang diperangi oleh akuntansi forensik dan dibuktikan secara spesifik oleh audit investigatif. Untuk itu akuntansi forensik dan audit investigatif merupakan cara yang terbaik untuk mendeteksi dan mencegah terjadinya fraud.KataKunci: fraud, akuntansi forensik, audit investigatif. Many cases of fraud happens in the public or private sector impact losses. In the public sector there is a loss of state and state financial losses in the private sector, while there is also a loss arising from breach of contract in an engagement. Fraud is an action that is against the law and done intentionally embattled by forensic accounting and evidenced specifically by an investigative audit. For that forensic accounting and investigative audit is the best way to detect and prevent fraud.Keywords: fraud, forensic accounting, investigative audit]]>
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