The importance of Forensic Auditing to Combat Fraud in Indonesia
| Main Authors: | Fuadah, Luk Luk, Arisman, Anton |
|---|---|
| Format: | Proceeding PeerReviewed application/pdf |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.unsri.ac.id/5643/1/MIICEMA_2012.pdf http://eprints.unsri.ac.id/5643/2/MIICEMA_2012__UNSRI_Luk_Luk_dan_Anton.pdf http://eprints.unsri.ac.id/5643/ |
Daftar Isi:
- The aim of this paper is to explain the importance of forensic auditing to combat the fraud in financial transactions such as corruption in Indonesia. There are several sections in this paper. First section, it will explain the definition of forensic auditing. Next section, it will explain about the characteristics of Forensic Accountant and fraud Triangle. The Fraud triangle embodies the three conditions generally present when fraud occurs, incentive/pressure, Opportunity and Attitude / Rationalization. Third sections, it will show the real condition in Indonesia based on several data such as Bribe Payers Index 2011, Corruption Perception Index 2011, Fraud in Asia. The next section will explain based on agency theory. The final section, it will explain some strategies to prevent Fraud in Indonesia.