The importance of Forensic Auditing to Combat Fraud in Indonesia

Fuadah, Luk Luk and Arisman, Anton (2012) The importance of Forensic Auditing to Combat Fraud in Indonesia. In: Malaysia Indonesia International Conference on Economics, Management and Accounting "Asia Emerging Economy toward Global Economic Integration", 18-20 Oktober 2012, Universitas Sriwijaya Palembang.

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      Abstract

      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.

      Item Type: Conference or Workshop Item (Paper)
      Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: Mrs Lukluk Fuadah
      Date Deposited: 22 Jul 2015 09:38
      Last Modified: 22 Jul 2015 09:38
      URI: http://eprints.unsri.ac.id/id/eprint/5643

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