MENGUNGKAP PRAKTEK KECURANGAN (FRAUD) PADA KORPORASI DAN ORGANISAI PUBLIK MELALUI AUDIT FORENSIK

Abstract

Forensic auditing is a part of special audit, in which it used to find fraud of financial transaction that it done by corruption player. Fraud audit combine two audit types; that are forensic audit and investigate audit. In other words the fraud audit is to test all aspect audits what considering internal control in term of internal audit patterns. To detect fraud practice, there some indicators of fraud; 1). Financial Statement Fraud, 2). Aset Misappropriation, 3). Corruption. To prevent of fraud practice can be done some ways; 1). Designing reliabity of internal control, 2). Improving corporate (organization) culture through Good Corporate Governance (GCG) principles, 3). Effectiveness internal audit functions.