Purpose: This study aims to examine the use of intelligent automation in the process of
detecting and investigating fraud. Methodology/approach: This research is a bibliometric …

This study aims to review the use of data analytics and artificial intelligence in fraud
detection to support internal audits. This study employs a qualitative method with a scoping …

This study aims to determine the role of information technology in public sector accounting in
preventing fraud that occurs in public sector organizations. The research conducted was a …

The development of increasingly advanced technology certainly has a positive impact in
various fields, especially in auditing, especially during and after Covid 19. A technology that …

In 2017, there were two cases of fraud which involved Supreme Audit Institution's (BPK)
auditors at the Ministry of Village, Disadvantaged Regions Development and …

Technological developments increase the human knowledge in thinking that the technology
can be used as a means to conduct fraud. Required to disclose fraud and forensic …

Fraud is not a new disease in the world economy. This crime has even resulted in a
tremendous loss to a company, country, and world. According to ACFE, every year the …

The purpose of this study was to examine the effect of fraud prevention, detection,
investigative audits, and professionalism of auditor on efforts to minimize fraud in financial …

This study aims to determine the potential for fraudulent financial statements by using fraud
analysis, where fraud is a concept that explains the factors that cause someone to commit …

This study aims to analyze the role of professionalism, competence, and experience of
auditors in detecting fraudulent acts in the financial statements of the BPK RI Representative …