The Role of Information Technology in the Practice of Forensic Investigation Analysis for Fraud Disclosure in Indonesia

Accounting Department, School of Accounting, 11480 Bina Nusantara University, Indonesia

^* Corresponding author: meiryani@binus.edu

Abstract

The industrial revolution 4.0 where everything has shifted to a digital system. The development of technology is getting faster and more sophisticated. By using information even fraud occurs by using technology. (fraud) is something that is planned and carried out by an individual or a group that will benefit from other parties who may be harmed. Forensic accounting and investigative auditing have a very important role in assisting the disclosure of fraud cases that occur. The purpose of this study is to understand how the role of information systems in the practice of forensic investigations can be applied to detect fraud. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of the study show the application of information systems in the practice of forensic investigations on prevention, detection and effective handling in disclosing fraud in various entities in Indonesia.