The Level of Fraud Detection Affected By Auditor Competency Using Digital Forensic Support

Palabras clave: Analyze, Audit of Financial Statements, BPK RI, Fraud., Análisis, Auditoría de Estados Financieros, Fraude.



The authority of the BPK RI is to perform the Audit of Financial Statements. An investigation audit is conducted to reveal strong indications of fraud that have resulted in state losses and/or criminal elements. Given the increasing use of digital equipment to conceal the fraud, digital forensic support in detecting fraud is increasingly needed at this time. This study is based on the phenomenon of investigation audit quality, which is still not following the expectations of the stakeholders. This study aims to analyze how the competence of auditors and digital forensic support can increase the detection of fraud.


La autoridad de BPK RI es realizar la Auditoría de Estados Financieros. Se realiza una auditoría de investigación para revelar fuertes indicios de fraude que han resultado en pérdidas estatales y / o elementos criminales. Dado el uso cada vez mayor de equipos digitales para ocultar el fraude, en este momento se necesita cada vez más apoyo forense digital para detectar el fraude. Este estudio se basa en el fenómeno de la calidad de la auditoría de investigación, que todavía no sigue las expectativas de los interesados. Este estudio tiene como objetivo analizar cómo la competencia de los auditores y el soporte forense digital puede aumentar la detección de fraude.

Biografía del autor/a

H. SUSANTO, Padjadjaran University

Hendra born in Lahat, September 14, 1972, graduated as Master of Engineering from UNESCO-IHE, Delft the Netherlands in 2004 and Master of Business Law from Gadjah Mada University Yogyakarta in 2015 and continuing the Doctor of Accounting in Postgraduate Program at Faculty of Economics and Business, Padjajaran University, Bandung, Indonesia. Currently serving as a State Auditor within the Audit Board of the Republic of Indonesia as forensic auditor. The author active in professional societies of CFrA (Certified Forensic Auditor) and also actively writing with the latest book is Auditing Proyek-Proyek Konstruksi (Construction Projects Audit)

S. MULYANI, Padjadjaran University

born in Bandung, August 25, 1967, earned the Doctor in Accounting from Padjajaran University, Bandung in 2007. Currently serving at Padjajaran University, Indonesia as Chairman of Academic Development Commission, Senate of Faculty of Economics and Business (Accounting Department), Senior Lecturer and Researcher in Accounting Department, and Head of Doctoral Program in Accounting. In addition to being active as a board member of the Institute of Indonesia Chartered Accountants, the author is also active in writing, and there have been 25 International Journals in recent years mostly in Information System, Economics and Applied

C. SUKMADILAGA, Padjadjaran University

Citra born in Bandung, January 1, 1980, earned the Master of Business Administration, Doctor of Philosophy, both in Putra Malaysia University, Selangor, Malaysia. Currently serving at Padjajaran University, Indonesia as Secretary of Doctoral Program in Accounting and also Lecturer and Researcher in Accounting. The author is active in writing and there have been 5 International Journals in recent years mostly in Information systems, Economics and Accounting.




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Cómo citar
SUSANTO, H., MULYANI, S., AZHAR AZIS, H., & SUKMADILAGA, C. (2019). The Level of Fraud Detection Affected By Auditor Competency Using Digital Forensic Support. Utopía Y Praxis Latinoamericana, 24(1), 252-267. Recuperado a partir de

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