The level of fraud detection affected by auditor competency using digital forensic support/El nivel de deteccion de fraude afectado por la competencia del auditor utilizando el soporte forense digital

The authority of the BPK RI is to perform the Audit of Financial Statements. An investigation audit is conducted to reveal strong indications of fraud that have resulted in state losses and/or criminal elements. Given the increasing use of digital equipment to conceal the fraud, digital forensic sup...

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Bibliographic Details
Published inUtopía y praxis latinoamericana Vol. 24; no. S5; p. 252
Main Authors Susanto, H, Azis, H. Azhar, Mulyani, S, Sukmadilaga, C
Format Journal Article
LanguageSpanish
Published Revista Utopia y Praxis Latinoamericana 01.07.2019
Subjects
Analysis
Auditors
Computer forensics
Financial statements
Fraud
Fraud investigation
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Summary:The authority of the BPK RI is to perform the Audit of Financial Statements. An investigation audit is conducted to reveal strong indications of fraud that have resulted in state losses and/or criminal elements. Given the increasing use of digital equipment to conceal the fraud, digital forensic support in detecting fraud is increasingly needed at this time. This study is based on the phenomenon of investigation audit quality, which is still not following the expectations of the stakeholders. This study aims to analyze how the competence of auditors and digital forensic support can increase the detection of fraud.
ISSN:1316-5216