Vol. 8 No. 1 (2018), Articles
Vol. 8 No. 1 (2018)

The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province

Articles
DOI: 10.14414/tiar.v8i1.1307
Published 2018-06-29
Afdil Galang Pamungkas
Ma Chung University
Daniel Sugama Stephanus
Ma Chung University

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Keywords

Fraud
Forensic Accounting
Investigative accounting
regional fi nancial management

How to Cite

Pamungkas, Afdil Galang, and Daniel Sugama Stephanus. “The Implementation of Forensic Accounting and Investigative Audit in the BPKP of East Nusa Tenggara Province”. The Indonesian Accounting Review, vol. 8, no. 1, June 2018, pp. 46-56, https://doi.org/10.14414/tiar.v8i1.1307.
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Abstract

This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementation

of the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.