Studi literatur penerapan sistematis akuntansi forensik dan audit investigatif dalam mengungkap fraud

Abstract

The risk of fraud in the business and financial world is a serious threat that can harm companies financially and reputationally. Faced with the complexity of financial transactions and technological developments, fraud is becoming increasingly sophisticated and difficult to detect conventionally. To uncover and prevent fraud, a systematic approach to forensic accounting and investigative auditing is essential. This article discusses the systematic application of forensic accounting and investigative auditing in uncovering fraud, through a comprehensive literature review. The research method used is a descriptive-analytical approach with a focus on descriptive qualitative analysis and literature search. The steps of systematic application of forensic accounting and investigative auditing include risk identification, investigative planning, evidence collection, evidence analysis, fraud substantiation, result reporting, and follow-up. Benefits include more accurate disclosure of fraud, strengthening internal control systems, raising public awareness of fraud, and supporting law enforcement. However, challenges include limited resources and legal literacy. With the systematic integration of forensic accounting and investigative auditing, companies can uncover fraud more effectively, prevent future fraud, and minimize its negative impact. Therefore, this approach is key in maintaining the integrity and reliability of a company's financial information in a complex business environment.