Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 3 (2022): Budapest International Research and Critics Institute August

Computer and Mobile Forensic Approach to Acquire Audit Evidence at the Audit Board of the Republic of Indonesia

Veronika Veronika (Unknown)
Hendratna Mutaqin (Unknown)

Article Info

Publish Date
29 Jul 2022

Abstract

Computer and mobile forensic is a new technique for most auditor in the Audit Board of the Republic of Indonesia (BPK). They can use this technique not only for investigative audit but also for state finance and performance audit. Investigative Audit Unit in BPK has already implemented computer and mobile forensic technique to support their assignment although need to improve in several areas. On the other hand, only a few of auditors outside Investigative Audit Unit know and implement this technique. The current issues in implementing this technique is BPK still do not make a special guidance for computer and mobile forensic. The recommendations for BPK regarding the result of the study project is organize a computer and mobile forensic training for all auditors and make a guidance of computer and mobile forensic techniques for auditor.

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Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...