Literature Study Related to Factors Affecting Fraud Detection: Audit Risk, Investigative Audit Techniques, and Whistleblowing System
DOI:
https://doi.org/10.58812/wsbm.v2i04.1511Keywords:
Fraud detection, audit risk, investigative audit techniques, whistleblowing systemsAbstract
Fraud detection is a crucial aspect in auditing that aims to protect the integrity and reliability of financial statements. This study aims to review the main factors that influence the effectiveness of fraud detection, namely audit risk, investigative audit techniques, and whistleblowing systems. Based on the literature, these three factors play a significant role in improving the auditor's ability to detect fraud. Audit risk helps auditors focus on areas with higher potential for fraud, investigative audit techniques allow auditors to dig deeper into suspected fraud, while whistleblowing systems serve as early warning tools. This study provides in-depth insights for organizations regarding the importance of implementing these three factors in strengthening internal control and audit.
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services. Pearson.
Bell, T. B., Peecher, M. E., & Solomon, I. (2005). The 21st Century Public Company Audit. KPMG LLP.
Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2011). Fraud Examination. Cengage Learning.
Zimbelman, M. F., & Albrecht, W. S. (2012). Forensic Accounting. Cengage Learning.
Nugrahanti, T. P., & Jahja, A. S. (2018). Audit judgment performance: The effect of performance incentives, obedience pressures and ethical perceptions. Journal of Environmental Accounting and Management, 6(3), 225-234.
Near, J. P., & Miceli, M. P. (1995). Effective whistle-blowing. Academy of Management Review, 20(3), 679-708.
Fitria, D., Kuntadi, C., & Etika, C. (2024). Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif Dan Whistleblowing Sistem. Akuntansi Pajak Dan Kebijakan Ekonomi Digital, 1(2), 01-12.
Rahmawati, A., & Kuntadi, C. (2022). Faktor-Faktor Yang Mempengaruhi Pendeteksian Fraud: Kompetensi, Profesionalisme Dan Pengalaman Audit (Literature Review Audit). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 4(1), 60-68.
Subekti, H., & Kuntadi, C. (2023). Faktor-Faktor Yang Mempengaruhi Pendeteksian Fraud: Pengalaman Audit, Kompetensi Dan Skeptisme Profesionalis (Literature Review Audit). Jurnal Pengabdian Masyarakat Dan Penelitian Terapan, 1(1), 77-83.
Roy, J., & Kuntadi, C. (2023). Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Karakteristik Komite Audit, Pengalaman Kerja, Dan Tipe Kepribadian Auditor. Jurnal Multidisiplin Indonesia, 2(1), 197-203.
Arief, R., & Pakpahan, M. M. A. (2024). Pengaruh Independensi, Skeptisme, Pengalaman Kerja, Dan Fee Audit Terhadap Pendeteksian Kecurangan: Studi Empiris Di Wilayah Jakarta Pusat. Trends In Applied Sciences, Social Science, And Education, 2(1), 15-24.
Rahmawati, A., & Kuntadi, C. (2022). Faktor-Faktor Yang Mempengaruhi Pendeteksian Fraud: Kompetensi, Profesionalisme Dan Pengalaman Audit (Literature Review Audit). Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 4(1), 60-68.
Ira, N., & Nofryanti, N. Pengaruh Profesionalisme Dan Pengalamanauditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Ilmiah Akuntansi Universitas Pamulang, 4(2), 268504.
Amalia, S. (2022). Pengaruh Integritas Auditor, Komitmen Organisasi, Dan Pengalaman Kerja Auditor Terhadap Pendeteksian Kecurangan Laporan Keuangan (Studi Terhadap Persepsi Auditor) (Doctoral Dissertation, Universitas Pembangunan Nasional Veteran Jakarta).
Ma'rifah, N., & Setiawan, A. (2022). Pengaruh Audit Forensik, Profesionalisme Auditor, Dan Komitmen Organisasi Terhadap Pendeteksian Fraud. Veteran Economics, Management & Accounting Review, 1(1).
Elfia, O., & Erinos, N. R. (2022). Pengaruh Pelatihan Auditor, Tekanan Waktu, Dan Skeptisisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan: Studi Empiris Pada Bpk Ri Perwakilan Provinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi, 4(1), 178-191.
Arnanda, C. R., Purba, V. D., & Putri, A. P. (2022). Pengaruh Kompetensi, Profesionalisme, Beban Kerja, Pengalama Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Owner: Riset Dan Jurnal Akuntansi, 6(1), 769-780.
Gunawan, O., & Susilandari, C. A. (2023). Pengaruh Pengalaman Kerja, Skeptisisme Profesional Dan Beban Kerja Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud). Prosiding Working Papers Series In Management, 15(2), 407-425.
Subekti, H., & Kuntadi, C. (2023). Faktor-Faktor Yang Mempengaruhi Pendeteksian Fraud: Pengalaman Audit, Kompetensi Dan Skeptisme Profesionalis (Literature Review Audit). Jurnal Pengabdian Masyarakat Dan Penelitian Terapan, 1(1), 77-83.
Hooks, K. L., Kaplan, S. E., Schultz Jr, J. J., & Ponemon, L. A. (1994). Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory, 13(2), 86-107.
Trinandari Prasetyo Nugrahanti, N. (2020). Dysfunctional Audit Behavior and Sign Off Premature Audit Procedures: Case Study of Jakarta Public Accounting Firm.
Nugrahanti, T. P. (2023). Analyzing the evolution of auditing and financial insurance: tracking developments, identifying research frontiers, and charting the future of accountability and risk management. West Science Accounting and Finance, 1(02), 59-68.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Hendi Ependi, Trinandari Prasetya Nugrahanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
+62 821 1557 5700
westscience.journals@gmail.com