Journal of Audit and Tax Synergy
Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024

AUDIT INVESTIGATIF DAN AKUNTANSI FORENSIK SEBAGAI SARANA UNTUK DETEKSI FRAUD: KAJIAN LITERATUR

Sauh Hwee Teng (Universitas Prima Indonesia)
Evelyn Hakiman (Universitas Prima Indonesia)



Article Info

Publish Date
02 Sep 2024

Abstract

The impact of recent financial scandals has highlighted the need for tools that can help address issues and provide solutions. Investigative Auditing and Forensic Accounting are adequate tools for reviewing financial fraud. This research aims to analyze the influence of Investigative Auditing and Forensic Accounting on fraud detection. The method used is a qualitative descriptive approach, emphasizing literature review through the collection of various sources for observation and analysis. Forensic accounting has a significantly positive effect on fraud detection. Additionally, investigative auditing also has a significantly positive effect on fraud detection. Investigative auditing and forensic accounting are two closely related fields. The difference between audit and forensic accounting lies in their objectives, where audits assist management in implementing strategies adequately, while forensic accounting aims to investigate irregularities and their impacts. Despite the difference in objectives, both contribute to fraud detection.

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Journal Info

Abbrev

jats

Publisher

Subject

Description

About the Journal Journal of Audit and Tax Synergy (JATS) The Journal of Audit and Tax Synergy (JATS) is a premier academic and professional publication dedicated to the interdisciplinary fields of audit and taxation. JATS aims to bridge the gap between theory and practice by providing a platform ...