Impact Of Forensic Audit & Internal Audit in Eliminating Corruption
Adji Suratman
Maksi STIE YAI jl. Salemba Raya No. 7-9A Jakarta, Indonesia.
https://doi.org/10.47191/jefms/v8-i4-32ABSTRACT:
Fraud acts are classified into three groups, namely corruption, asset theft, and fabricated financial reports. Corruption in Indonesia has many extraordinary economic crimes. The aim of this research is to explain the impact of forensic audits and internal audits in eliminating corruption. Descriptive qualitative research method with 10 student actors who have worked as external auditors in Public Accounting Firms and Company internal auditors, literature review, previous research, phenomena in society, interviews, eliminating subjectivity by triangulation with FGD, discussion and conclusions. The result is that Forensic Audit is a literature review to build hypotheses that can be used for further research. The results of this research are that forensic audits & internal audits have a good impact on eliminating corruption.
KEYWORDS:
Forensic Audit, Internal Audit, Corruption.
REFERENCES:
1) Adji, Triana, Forensic Audit, Concept and Implementation, PT. Mandala Nasional, 2021
2) Adji, Internal Audit, PT. Mandala Nasional, 2022.
3) Google, Forensic Audit and Corruption, September, 2025.
4) Google, Internal Audit and Corruption, September, 2025.
