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Impact of audit forensic, audit investigative and profesionalism auditor on fraud prevention

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Forensic audit is an extension of the application of standard audit procedures towards gathering evidence for the needs of trials in court. This audit includes certain procedures or stages that are carried out with the intention of producing evidence. The techniques used by the audit to identify and combine evidence to prove, such as how long the fraud was committed, how the fraud was committed, how large the amount was, where it was committed, and by whom the perpetrators were also explained the forensic auditor should first consider: does he have the necessary skills and experience to accept the job because a forensic audit requires extensive and in-depth knowledge of fraud investigation and law. The planning stage is the second stage after the acceptance of the assignment. This stage identifies the type of fraud that occurred, how long the fraud lasted, who the perpetrators were, and quantification of the financial losses suffered by the client. The auditor considers the best way to obtain evidence and provides suggestions for the prevention of fraud. Collection of evidence can be done by analyzing documents, investigative interviews, and direct field observations. Before collecting evidence, the auditor must understand the types of fraud and how the fraud can be committed. The evidence that the auditor has must be strong and it can be proven that based on this evidence there is a possibility of fraud. The report issued by the auditor should discuss how the fraudster committed a fraud, internal controls that were breached, and provide input in preventing fraud.

The purpose of compiling this book is one of the contributions to the Accounting Science Study Program and can be used by every student to become a reference in achieving a bachelor/master/doctoral degree in accounting.

Buku ini terdiri dari beberapa pembahasan, diantaranya:

Introduction
Economic Theory
Forensic Audit
Investigative Audit
Professional Auditor
Financial Report Fraud Detection Model With Fraud Triangle Analysis
Indonesian Corruption Eradication Commission
The Anti-Corruption Movement In Malaysia
The Anti-Corruption Movement In Hongkong

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.45 BAM i

Penerbit

Yogyakarta : Penerbit Deepublish., 2023

Deskripsi Fisik

viii, 218 hlm.: 23 cm

Bahasa

Indonesia

ISBN/ISSN

9786230269806

Klasifikasi

657.45

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AUDITING -

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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