UNIMAL Open Conference System, 2nd International Conference on Finance Economics and Business (ICOFEB)

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THE ROLE OF INFORMATION TECHNOLOGY IN FORENSIC INVESTIGATION ANALYSIS PRACTICE FOR FRAUD DISCLOSURE IN THE GOVERNMENT ENVIRONMENT
Ririn Oktarina, Fachruzzaman Fachruzzaman

Last modified: 2023-11-18

Abstract


The Industrial Revolution 5.0 emphasizes the interaction and collaboration between man and machine. But digital technology supports the various types of fraud that occur in the field of accounting. Forensic accounting and investigative audits play an important role in uncovering cases of fraud in this digital age. The aim of this study is to understand the role of information technology in forensic investigation practices for the disclosure of fraud in the government environment. This research is a type of qualitative research with a case study approach, in which the type of data used is the results of in-depth interviews, documentation studies, and observations of some informants, namely the structural and functional supervisory officers in the Bengkulu Provincial Inspectorate, that are viewed according to the focus of the research. The results of this study show that forensic accounting in the detection of fraud in the Bengkulu government environment has implemented information technology called the Digital Forensic Model (DFM), a digital forensics model that is able to assess and minimize a risk before fraud occurs. Information technology has proven to have an impact on fraud prevention. However, the research shows that not all investigative auditors at Bengkulu provincial inspectorates use digital forensic techniques, as not every investigative auditor has the ability to apply them. By applying information technology to digital forensic investigation analysis practices, it helps in generating more accurate, faster, and more impactful information in the process of revealing fraud in government environments.


Keywords


Information Technology; Fraud; Forensic Accounting; Investigative Audit; Digital Forensics Model (DFM)