CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Vol. 2 No. 2 (2023): JANUARY

LITERATURE REVIEW OF AUDIT INVESTIGATION ROLE AND WHISTLEBLOWING SYSTEM IN EFFORTS TO FRAUD DISCLOSURE

Amin Makhmuro (Department of Accounting, Universitas Tidar)
Yulida Army Nurcahya (Department of Accounting, Universitas Tidar)

Article Info

Publish Date
24 Feb 2023

Abstract

Economic developments have a good impact on society but also lead to the development of acts of fraud committed by some people which can pose a threat to an institution or a country. This shows that something needs to be done to combat this type of fraud. This study aims to determine the role of investigative audits and whistleblowing systems in efforts to disclose fraud. The method in this study uses a qualitative approach and this type of research is included in the literature review. There are several steps taken by researchers during the research process, such as selecting data, presenting data, and drawing conclusions. The results of the study show that investigative audits and whistleblowing systems have an important role in efforts to identify and disclose fraud.

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Journal Info
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Website

Abbrev

CASHFLOW

Publisher

Transpublika Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE main objectives is to establish an effective channel of communication between stakeholders including academic and research institution, businesses, governments and communities. It also aims to promote and disseminate the ...