Akuntansi Forensik di Era Digital: Tinjauan Sistematis tentang Deteksi dan Pencegahan Fraud, serta Tata Kelola
Abstract
Forensic accounting has become increasingly important as digitalization changes the scale, speed, and complexity of financial fraud. This systematic literature review synthesizes evidence on forensic accounting in the digital era, with particular attention to fraud detection, fraud prevention, and governance mechanisms. The review was developed from a structured evidence map that organized literature on forensic accounting, fraud analytics, artificial intelligence, internal control, audit committees, corporate governance, and fraud theory. The manuscript follows a systematic review logic by specifying search concepts, eligibility criteria, screening stages, data extraction fields, and thematic synthesis procedures, while acknowledging that final PRISMA counts should be inserted after the completed database screening. The synthesis indicates that forensic accounting is evolving from a predominantly reactive investigative service into a preventive and governance-oriented capability. Digital technologies such as data analytics, machine learning, continuous auditing, and anomaly detection expand the capacity to analyze large transaction populations and identify irregular patterns. However, the evidence also shows that technological tools do not replace forensic judgment, professional skepticism, legal reasoning, or ethical interpretation. Fraud detection remains dependent on the ability to reconstruct transactions, interpret red flags, connect evidence to fraud theories, and communicate findings in legally defensible ways. Fraud prevention depends on stronger internal control, ethical culture, whistleblowing systems, and risk-based monitoring. Governance mechanisms, especially audit committees, board oversight, and regulatory accountability, transform forensic findings into remediation and institutional learning. The review contributes an integrative framework that positions forensic accounting as a digital, preventive, and governance-linked discipline. Future research should test the effectiveness of forensic accounting interventions across sectors and jurisdictions, examine ethical and legal issues in AI-assisted fraud detection, and develop standards for integrating forensic accounting into organizational risk management.
Keywords: Forensic Accounting; Fraud Detection; Fraud Prevention; Digital Accounting; Corporate Governance
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DOI: https://doi.org/10.31326/.v6i1.2938
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