Rereview Literature: Effect of Forensic Audit, Anti-Fraud, External Audit, Individual Morality, and Fraud Knowledgeagainst Fraud Prevention

Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Handriyani Dwilita

doi:10.70062/harmonieconomics.v2i1.86

Authors

Agustina R.T Sitompul Panca Budi Development University
Debora Anjany Situmorang Panca Budi Development University
Ibbie Falia Panca Budi Development University
Handriyani Dwilita Panca Budi Development University

DOI:

https://doi.org/10.70062/harmonieconomics.v2i1.86

Keywords:

Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, Fraud Knowledge

Abstract

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

References

Anggraini, D., Triharyati, T., & Novita, N. (2019). Forensic accounting and investigative auditing in fraud disclosure. Journal of Economics, Business, and Accounting, 2(2), 372-380.

Asriadi, M., Firman, M., & Lukman, S. (2021). The effects of knowledge, thinking skills, task analysis, experience, and time pressure on fraud detection by the Pinrang Regency Inspectorate. Indonesian Journal of Business and Management, 3(2), 71-80.

Cris, K., & Aviana, A. (2022). The influence of forensic audits, internal audits, and external audits in efforts to eradicate corruption. University of Bhayangkara Jakarta Raya.

Dewi, W. N., & Muhammad, N. (2018). CulmerLian internal, anti-awareness - Fraud, integrity, independence, and professionalism for fraudulent prevention. Trisakti University Jakarta.

Elvira, M., Tettet, F., & Mulyani, S. (2024). The effect of internal control, forensic accounting, and investigation audit on fraud prevention at the Bank in supervision of the Republic of Indonesia BPK. Tambusai Educational Journal, 8(1), 753-764.

Hartono Almira Ailani, P., & Trisnaningsih, S. (2023). Forensic audit for corruption prevention by using whistleblowing for bribery detection. Journal of Bina Accounting, 10(1), 95-109.

Hasibuan, R. R. M., Siregar, S., & Harahap, I. M. (2023). The effect of internal audit and external audit on accounting fraud in view of the fraud triangle theory: Study of Soe companies in Medan City. Journal of Management, Economic, and Accounting, 2(2), 275-286.

Korompis, M. W. C., & Latjandu, D. L. (2017). The influence of client narcissism, audit fee, independence, professional skepticism, and interlock external auditors on audit judgment in the detection of financial report fraud: Case study on KAP in Manado. Going Concern Accounting Research Journal, 12(2), 594-604.

Lubis, M. K. D., & Budiwitjaksono, S. G. (2023). Analysis of internal control, anti-fraud awareness, and knowledge of fraud against fraud prevention. East Java Veteran National Development University.

Mulyadi, R., & Nawawi, M. (2020). The influence of forensic audits, investigative audits, and professionalism on fraud prevention: Empirical studies at BANTEN Province BPKP. Integrated Accounting Research Journal, 13(2), 272-294.

Nuzul, Q. F., & Efrizal, S. (2024). Effect of internal control, individual morality, and whistleblowing systems on fraud prevention: Empirical studies on the OPD of the Government of Padang City. Journal of Nuance of Accounting Works, 2(1), 82-96.

Oktavilia, K., & Cris, K. (2022). Literature review: Effect of forensic audit, investigative audit, and auditor competence on fraud disclosure. University of Bhayangkara Jakarta Raya.

Pamungkas, J. (2022). The influence of forensic accounting, investigative audit, independence, and professional skepticism on fraud disclosure: Studies at the BPKP representative of Central Java. Computerized Scientific Journal Accounting, 15(1).

Sitti, W. A., Usman, U., & Victorson, P. (2023). The effect of individual morality and internal control on the prevention of illicit activities in managing village funds. Gorontalo State University.

Udiiantoro, H., Dwi Nanda, A., & Kanaya, L. (2022). The effect of the application of GCG, anti-fraud awareness, and employee integrity against fraud prevention. Business Orientation Journal and Entrepreneurship, 3(5), 28-39.