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

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.