Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, nepotism), manipulation of financial reports, money laundering occur. These various kinds issues are very good interesting to discuss because there ways that actors use provide information is made up neat schemes but end committing fraud parties. The purpose this research was find out role forensic accounting investigative auditing finding detecting through a literature review. process carried an observational exploratory manner using review method. population study all studies related field or fraud. results found collaborative proven detection. An audit seeks detect reveal fraud, while can be valid means evidence legal litigation processes have reached court trial stages disclosing