The Audit Investigation and Accounting Forensic in Detecting Fraud in Digital Environment

A forensic accountant helps organizations or individuals primarily to provide management support in the form of reports to detect fraud and support litigation, primarily through expert witness testimony. The objectives to be achieved in this study are to explore how investigative and forensic accounting audits are applied in detecting fraud in the digital environment and to find out why investigative audits and forensic accounting in detecting fraud in the digital environment need to be applied. Researchers conducted a library study by collecting several economic journals and books relating to the problem under study. The data collection method in this research is done by interpreting and analyzing qualitative data. The results of this study indicate that forensic accounting in detecting fraud in the digital environment can be done by computer forensic and investigations that must be done by making copies of the entire log data, making fingerprints from numerical data, making fingerprints from copies, making master list hashes and documenting data that has been done.