APPLICATION OF FORENSIC ACCOUNTING AND INVESTIGATIVE AUDITING IN EXPOSING FRAUD IN GOVERNMENT INSTITUTIONS
Juska Meidy Enike Sjam1, Taufiq Supriadi2, Sriyani3, Edi Sunyoto4
1,2Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia
3Politeknik Keuangan Negara STAN, Jakarta, Indonesia
1,2,4Badan Pemeriksa Keuangan RI, Jakarta, Indonesia
Email: juska.sjam@bpk.go.id
Abstract
A significant number of instances of fraud that take place within government organizations have an effect on the budget of the state. notably with regard to investments made by outside parties. As instances of fraud in financial statements are uncovered, measures must be made to either eliminate or significantly reduce the likelihood that other instances of fraud will occur. Studying forensic accounting and investigative auditing is one approach that might be taken to accomplish this goal. By understanding financial accounting, apart from being reliable in preparing reports, it is also claimed to be able to read what is contained in one of these documents. Forensic accounting was developed in the United States during the 19th century. As was covered in this article, law enforcement agencies can make use of the knowledge and experience of accountants, particularly those who specialize in forensic accounting, to uncover and offer evidence to support judicial rulings that are related to instances of corruption. In addition to such topics, this article will talk about forensic accounting and forensic auditing, as well as the steps that may be taken to avoid being a victim of fraud or corruption.
Keywords: Fraud, Forensic Accounting, Audit, Investigative.