This research was conducted to determine the role of big data in disclosing fraud in the government sector. This study uses the literature review method with a qualitative descriptive approach by collecting secondary data by reading journals about the role of big data in disclosing fraud. After analyzing the journal, it was found that big data has a positive influence on fraud detection and also plays a role in audit investigations. In addition, big data through social media also has a role in helping to calculate the suitability of the amount of wealth of government officials through the goods they display on social media or flexing.
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