PERAN AUDIT FORENSIK DALAM MENINGKATKAN KUALITAS AUDIT DAN AKUNTABILITAS LAPORAN KEUANGAN
DOI:
https://doi.org/10.11594/untad.jan.8.1.25643%20Keywords:
Konsep dan Peran Audit Forensik, Kualitas Audit, Teknologi Digital, Whistleblowing, Pencegahan FraudAbstract
Audit forensik berperan penting dalam meningkatkan kualitas audit serta memperkuat transparansi dan akuntabilitas laporan keuangan. Penelitian ini bertujuan menganalisis peran audit forensik dalam meningkatkan kualitas audit di Indonesia melalui faktor kompetensi auditor, teknologi digital, dan sistem whistleblowing. Pendekatan yang digunakan dalam studi ini berupa Systematic Literature Review (SLR) dengan metode kualitatif deskriptif terhadap literatur tahun 2020–2025. Hasil menunjukkan bahwa audit forensik meningkatkan akurasi temuan, objektivitas, dan keandalan opini auditor. Pemanfaatan big data analytics, AI, dan data mining mempercepat deteksi fraud, sementara whistleblowing berfungsi sebagai mekanisme pencegahan. Tantangan utama masih terletak pada keterbatasan SDM dan infrastruktur teknologi. Oleh karena itu, peningkatan kapasitas auditor melalui pelatihan dan sertifikasi forensik diperlukan untuk memperkuat tata kelola keuangan yang transparan dan berintegritas.
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