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Teknologi Audit

DETEKSI INDIKASI FRAUD DENGAN TEKNOLOGI AUDIT

Fitri Annisa, Lutfi Harris

 

Abstract

The aim of this research is describing how to detect fraud using Computer Assisted Audit Technique (TABK). This research focus on purchasing fraud. Qualitative research method has used in this research.Symptoms of fraud can be separated into six categories: accounting anomalies, internal control weaknesses, analytical anomalies, extravagant lifestyle, unusual behavior, and tips and complaint. Auditor can use TABK especially to detect accounting anomalies, and analytical anomalies. The using TABK in detecting fraud can increase the effectiveness and efficiency of audit process. In the company which was implementing computer based information system, most of the data was stored in digital format, it could not read directly, and only a little physical audit tracking. Therefore, this is the chance for the auditor to use TABK to detect symptoms of fraud.

When the auditor find fraud’s symptoms, he or she must investigate whether the symptoms resulted from actual fraud or by other factors. The result of the test using TABK is just a mediator for the auditor to find fraud’s symptoms. So, the auditors have to do further investigation. By using TABK, the process to detect fraud will be able to be done more effective and efficient.
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