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July 28, 2025Asia Pacific Fraud JournalOpen Access

Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens

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Authors

ISIrma SuryaniMSM. Syahrudin

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Overview

Systematic literature review reveals gaps in investigative auditing for fraud detection, highlighting stakeholder expectations.

Key Points

  • Investigative auditing enhances fraud detection by identifying red flags, such as lifestyle indicators, that signal possible fraud.
  • Current literature shows a focus on traditional audit methods over specific investigative auditing functions in fraud detection.
  • Using systematic literature review and bibliometric analysis, the research evaluated studies from 2015 to 2025 related to fraud.
  • Significant findings suggest that strengthening investigative auditing capabilities may help align practices with evolving fraud risks.

Cite This Study

Suryani et al. (2025) studied this question.

synapsesocial.com/papers/68af55ccad7bf08b1eadbfa3https://doi.org/10.21532/apfjournal.v10i1.400
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