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September 10, 2025Telaah Bisnis

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era

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Authors

JJJunaidi JunaidiYPYunus Indra PurnamaSSSuparmono Suparmono

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Overview

This analysis reveals how investigative auditing and big data analytics improve fraud detection, enhancing organizational integrity.

Key Points

  • Fraud detection is improved by integrating investigative auditing with big data analytics and forensic accounting.
  • The study emphasizes the importance of whistleblowing mechanisms in fostering a culture of accountability.
  • An integrated strategy for fraud detection can enhance governance and strengthen public trust in the government.
  • Invest investigative auditing supports flexible inquiries, allowing deeper exploration without constraints.

Cite This Study

Junaidi et al. (2025) studied this question.

synapsesocial.com/papers/68c1a25a54b1d3bfb60dd116https://doi.org/10.35917/tb.v26i1.591
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  1. 1Reinforcing Transparency: The Synergistic Role of Forensic Accounting and Investigative Auditing in Combating Corporate Fraud2025 · 1 citations
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  3. 3FORENSIC DIAGNOSTICS, ANTI-CORRUPTION, AND INTERNAL AUDIT IN ENSURING EFFICIENT COMPANY MANAGEMENT IN AN OPEN ECONOMY2025
  4. 4Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens2025 · 1 citations
  5. 5The Effect Of Forensic Auditing On Public Sector Fraud Prevention2026