The Audit Investigation and Accounting Forensic in Detecting Fraud in Digital Environment

Tjeng, Prastika Suwandi and Nopianti, Rina (2020) The Audit Investigation and Accounting Forensic in Detecting Fraud in Digital Environment. International Journal of Accounting and Taxation, 8 (1). ISSN 2372-4978

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Abstract

A forensic accountant helps organizations or individuals primarily to provide management support in the form of reports to detect fraud and support litigation, primarily through expert witness testimony. The objectives to be achieved in this study are to explore how investigative and forensic accounting audits are applied in detecting fraud in the digital environment and to find out why investigative audits and forensic accounting in detecting fraud in the digital environment need to be applied. Researchers conducted a library study by collecting several economic journals and books relating to the problem under study. The data collection method in this research is done by interpreting and analyzing qualitative data. The results of this study indicate that forensic accounting in detecting fraud in the digital environment can be done by computer forensic and investigations that must be done by making copies of the entire log data, making fingerprints from numerical data, making fingerprints from copies, making master list hashes and documenting data that has been done.

Item Type:	Article
Subjects:	300 Social Sciences > 350 Public administration and military science > 354 Public administration of economy and environment 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	21 Jun 2021 07:17
Last Modified:	26 May 2023 02:15
URI:	https://kc.umn.ac.id/id/eprint/15722

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