<![CDATA[Purpose: This study examines how forensic auditing is implemented as a preventive instrument in Indonesia's public finance governance and identifies institutional, technological, cultural, and regulatory challenges that constrain its use. Research Design and Methodology: A descriptive qualitative design was used. Primary evidence came from in-depth interviews with forensic auditors, legal experts familiar with corruption-related regulation, and academics researching forensic auditing. Secondary evidence comprised relevant regulations, audit-agency reports, and scholarly literature. Data were analyzed through reduction, narrative presentation, and conclusion drawing, with source and method triangulation. Findings and Discussion: The evidence indicates that preventive forensic auditing can strengthen fraud risk assessment, support anomaly detection through data analytics, reinforce internal control, and increase perceived detection risk. Implementation is constrained by limited forensic-audit competencies, fragmented inter-agency data systems, bureaucratic resistance, unclear operational boundaries, limited technological resources, and rapidly evolving fraud methods. Implications: Public institutions should strengthen forensic competencies, data interoperability, auditor protection, and technology-enabled oversight. The study reframes forensic auditing from a primarily reactive investigative tool toward a preventive capability within public finance and fiscal governance.]]>
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