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Formosa Journal of Social Sciences (FJSS)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 28300246     DOI : https://doi.org/10.55927/fjss.v1i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences
Formosa Journal of Social Sciences (FJSS) is a peer reviewed international journal that covers the fields of scientific research, literature studies and academic scholarship that study social groups and, more generally, human interactions. FJSS is a quarterly publication also cover articles on extended fields of social science. FJSS publishes articles quarterly on march, june, september and December.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 161 Documents
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Investigation Audit Analysis of Fraudulent Financial Reporting Pristy Wulandari; Putri Aditya Lestari; Putri Septiana Br. Sigalingging; Riandi Syahputra; Galih Supraja
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i4.13172

Abstract

Investigative audit is an important instrument in detecting and exposing financial reporting fraud, including indications of corruption. This audit process includes planning, collecting evidence, analyzing findings, and reporting results comprehensively. This study examines the application of investigative audit techniques, such as reverse proof and in-depth analysis of the modus operandi, causes of deviations, and impacts of violations. The results of the literature study indicate that investigative audits are effective in exposing fraud if carried out with the right method, supported by valid evidence, and the involvement of professional auditors. However, time pressure can affect the auditor's accuracy, thus affecting the quality of findings. Therefore, time management and auditor competency development are key factors in increasing the effectiveness of investigative audits. This study confirms that investigative audits not only play a role in detecting fraud but also support asset protection and improvement of the organization's internal systems

Page 17 of 17 | Total Record : 161

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