The Integration of The Application of Forensic Accounting and Investigation Audit on Fraud: A Literature Study

Padri   Achyarsyah; Muhammad   Nur; Arni  Karina; Kumba  Digdowiseiso

doi:10.59889/ijembis.v3i2.244

Authors

Padri Achyarsyah National University, Jakarta
Muhammad Nur National University, Jakarta
Arni Karina National University, Jakarta
Kumba Digdowiseiso National University, Jakarta

DOI:

https://doi.org/10.59889/ijembis.v3i2.244

Keywords:

Financial Statement Fraud, Forensic Accounting, Investigative Auditing

Abstract

In reporting a company's financial condition, fraud still frequently occurs, where companies produce false financial reports for their benefit. This fraudulent activity harms various stakeholders, including investors who are deceived by these fabricated financial reports, leading them to invest in such companies. Researchers analyzed the roles of forensic accounting and investigative auditing in addressing and reducing fraud. Qualitative research methods were employed, utilizing literature review techniques. The findings indicate that both forensic accounting and investigative auditing are effective in uncovering fraudulent activities within companies. Furthermore, these two fields are capable of working in tandem, each playing a distinct role in the process of exposing fraudulent activities undertaken by a company

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