<![CDATA[This study was conducted with the aim of exploring how the influence of forensic accounting and whistleblowing system as a mechanism in detecting and revealing allegations of corruption in the company. This research uses a systematic literature review method by analyzing ten academic journal articles published in 2020-2025 that discuss fraud prevention and disclosure, especially in corruption cases. The results of this study state that forensic accounting has proven effective in detecting various forms of corruption fraud, such as conflicts of interest, gratuities, and abuse of authority, especially if applied by auditors or forensic accountants who have expertise in financial analysis and applicable regulations. Meanwhile, the whistleblowing system allows fraud reporting to be done anonymously with safe protection, and encourages transparency in the organization. However, this research also shows that the two are not always aligned. When the whistleblowing system is effective but forensic accounting is not well implemented, the investigation process is not maximized. Conversely, even if forensic accounting is strong, a weak whistleblowing system can hinder early detection and slow down action against corruption cases.]]>
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