THE DIGITAL FORENSIC AUDIT METHODS IN IDENTIFYING FINANCIAL STATEMENT FRAUD SCHEMES
A LITERATURE REVIEW
Keywords:
Digital Forensic Audit, Financial Statement Fraud, Forensic Accounting, Forensic Data AnalyticsAbstract
Digital transformation in financial reporting systems has changed the pattern of financial statement fraud from manipulation of physical documents to data-driven electronic engineering. This study aims to map and synthesize various digital forensic audit methods used in identifying financial statement fraud schemes through a Systematic Literature Review (SLR) approach with a PRISMA framework. The analysis was conducted on 25 selected scientific articles from the 2023–2026 period sourced from reputable databases. The results of the study indicate that digital forensic audit methods can be classified into four main stages, namely acquisition, preservation, analysis, and reporting of digital evidence. The findings also indicate that the integration of technologies such as forensic data analytics, CAATs, big data analysis, and continuous auditing enhances auditors' ability to identify various fraud schemes, including revenue recognition manipulation, earnings management, and audit trail deletion. In addition to technological factors, auditors' competence in understanding digital investigation procedures and managing electronic evidence becomes an important factor in the success of the forensic audit process. This study formulates an integrative conceptual framework that can provide theoretical contributions to the development of forensic accounting literature and serve as a practical reference for auditors and law enforcers in addressing the dynamics of financial statement fraud in the digital era.
References
Achmad, T., Huang, C. Y., Putra, M. A., & Pamungkas, I. D. (2024). Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia. Journal of Risk and Financial Management, 17(12). https://doi.org/10.3390/jrfm17120573
Aini, N. A., Fitriana, N., Yuliani, R. R., & Rahayu, H. A. (2025). The Use of Digital Forensic Accounting Techniques in Occupational Fraud Detection and Prevention: A Literatur Review. Ilmu Ekonomi Manajemen Dan Akuntansi, 6(2), 325–336. https://doi.org/10.37012/ileka.v6i2.3062
Alifa, N. (2025). Tinjauan Literatur: Peran Akuntansi Forensik dalam Mendeteksi dan Mencegah Kecurangan Laporan Keuangan. Jurnal Kajian Ekonomi & Keuangan Daerah, 10(1), 91–104. https://doi.org/10.52062/keuda.v10i01.4733
Bualemo, L. E. G., & Arizah, A. (2025). Analisis Teknik Audit Berbantuan Komputer dalam Mendeteksi Fraud (Kecurangan). Akuntansi 45, 6(2), 180–191. https://doi.org/10.30640/akuntansi45.v6i2.5357
Darwin, K. (2024). Strengthening Public and Private Accountability through Digital Forensic Accounting. Sinergi International Journal of Accounting & Taxation, 4(2), 225–238.
Daud, M., & Patandean, E. H. B. (2025). Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 865–878. https://doi.org/10.37641/jiakes.v13i4.3778
Dewayanto, T. (2023). The Role of Forensic Accounting in the Detection and Fraud Prevention: A Systematic Literature Review. Jurnal Ilmiah Ekonomi, 18(1), 241–259. https://doi.org/10.34152/fe.18.1.241-259
Farasandi, A., & Budiman, A. I. (2025). Transformasi Digital dalam Akuntansi Forensik: Tinjauan Literatur atas Teknik Deteksi Kecurangan Berbasis Teknologi. Neraca Manajemen, Ekonomi, 19(4), 71–80. https://doi.org/10.8734/Musytari.v1i2.365
Gaswira, L., & Meutia, T. (2024). Pengaruh Penerapan Big Data Analisis dalam Pendeteksian Fraud: Literature Review. Jurnal Riset Akuntansi, 2(2), 111–120. https://doi.org/10.54066/jura-itb.v2i2.1766
Gustiningsih, D. A., Praditha, R., & Dasri, M. (2026). Akuntansi Forensik Sebagai Garda Terdepan Anti Fraud. Jurnal Akuntansi Kompetif, 9(1). https://doi.org/10.35446/akuntansikompetif.v9i1.2624
Jam’iah, S., Ismunandar, A. I., Syamsuddin, & Amiruddin. (2024). Audit Forensik Berbasis Data Analytics: Inovasi dalam Mengidentifikasi Kecurangan di Era Digital. Journal of Innovation Research and Knowledge, 4(7). https://doi.org/10.53625/jirk.v4i7.9158
Mahadule, D., & Anand, K. (2026). Forensic Accounting in the Digital Age: Tools and Trends. European Economic Letters, 16(1). http://eelet.org.uk
Mappisabbi, A. F., Batti, S., & Natsir, N. (2025). Forensic Accountants as Fraud Detectives: Lessons from the Indonesian Audit Board. International Journal of Economics, Management and Accounting, 2(2), 203–213. https://doi.org/10.61132/ijema.v2i2.613
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., Antes, G., Atkins, D., Barbour, V., Barrowman, N., Berlin, J. A., Clark, J., Clarke, M., Cook, D., D’Amico, R., Deeks, J. J., Devereaux, P. J., Dickersin, K., Egger, M., Ernst, E., Gøtzsche, P. C., … Tugwell, P. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6(7). https://doi.org/10.1371/journal.pmed.1000097
Mujahid Syafurddin, & Amri Amrulloh. (2024). Penerapan Audit Forensik untuk Mengidentifikasi Penipuan Keuangan. Moneter : Jurnal Ekonomi Dan Keuangan, 3(1), 192–204. https://doi.org/10.61132/moneter.v3i1.1121
Nahruddien, A. M. (2019). Implementasi Akuntansi Forensik dan Audit Investigasi dalam Mendeteksi Fraud di Lingkungan Digital (Survey pada Media Elektronik di Indonesia). Jurnal Ilmiah Manajemen Dan Ilmu Sosial : Co-Management, 1(1). https://doi.org/10.32670/comanagement.v2i1.164
Nursansiwi, D. A. (2024). The Role of Forensic Accounting in Detecting Financial Frauds Peran Akuntansi Forensik dalam Mendeteksi Penipuan Keuangan. Accounting Studies and Tax Journal (COUNT), 1(1), 111–116. https://journal.ppipbr.com/index.php/count/index
Odeyemi, O., Ibeh, C. V., Mhlongo, N. Z., Asuzu, O. F., Olatoye, F. O., & Awonuga, K. F. (2024). Forensic Accounting and Fraud Detection: A Review of Techniques in the Digital Age. Finance & Accounting Research Journal, 6(2), 202–214. https://doi.org/10.51594/farj.v6i2.788
Pratiwi, S. R., Surya, F., & Djefris, D. (2023). Peran Big Data dan Audit Forensik Terhadap Pendeteksian Fraud. JAAB : Jurnal of Applied Accounting and Business, 5(2), 54–61. http://ojs.politeknikjambi.ac.id/jaab
Ramadan, T. A. (2025). Audit Forensik Digital Teknologi Informasi Audit Forensik Digital Digunakan untuk Mendeteksi dan Mencegah Serangan Siber, Serta Memastikan Keamanan Data dan Sistem Informasi. Rechtsregel: Jurnal Ilmu Hukum, 8. https://doi.org/10.32493/rjih.v8i1.49689
Rezaee, Z., & Wang, J. (2019). Relevance of Big Data to Forensic Accounting Practice and Education. Managerial Auditing Journal, 34(3), 268–288. https://doi.org/10.1108/MAJ-08-2017-1633
Sari, R. P., Sulistyowati, E., & Sari, R. P. (2023). Determinant of Audit Forensic in Indonesia. Jurnal Ilmiah Akuntansi, 8(2), 587–606. https://doi.org/10.23887/jia.v8i2.67675
Sofyan, R., Renaldi, Y., & Yanti, H. B. (2026). Integrating Information Technology and Investigation in Forensic Auditing: Case Study of Structured Fraud PT XXX. E-Jurnal Akuntansi, 36(1), 162–173. https://doi.org/10.24843/EJA.2026.v36.i01.p12
Suryani, I., & Syahrudin, M. (2025). Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens. Asia Pacific Fraud Journal, 10(1), 139–151. https://doi.org/10.21532/apfjournal.v10i1.400
Tambunan, A. S., & Meutia, T. (2024). Pengaruh Audit Forensik Terhadap Pencegahan Dan Pengungkapan Fraud. Jurnal Riset Akuntansi, 2(2), 210–218. https://doi.org/10.54066/jura-itb.v2i2.1783
Toatubun, W., & Arizah, A. (2025). Efektivitas Akuntansi Forensik dan Audit Investigasi dalam Pencegahan dan Deteksi Fraud. Akuntansi 45, 6(2), 151–164. https://doi.org/10.30640/akuntansi45.v6i2.5355
Ulumiddin, U., Hadiwijaya, E., Kusmaningtyas, A., Yovita, M. R., & Pandin, P. (2025). Implementasi Artificial Intelligence dalam Audit Forensik untuk Pengembangan Model Deteksi Fraud Berbasis Anomali Transaksi. BUDGETING : Journal of Business, Management and Accounting, 7(1), 2715–1913. https://doi.org/10.31539/budgeting.v7i1.17612
Umniyah, M., & Umaimah, U. (2025). The Role of Forensic Accounting and Investigative Auditing in Improving Fraud Detection: The Moderating Effect of Auditor Professionalism. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 9(3), 622–637. https://doi.org/10.36555/jasa.v9i3.2941
Wulandari, W., Sari, R., Rahmadi, H., Menanda, W., & Prastowo, D. (2026). Akuntansi Forensik di Era Digital: Sintesis Sistematis atas Integrasi Big Data, AI, dan Kerangka Analitik dalam Deteksi Kecurangan (2016–2025). AKUA: Jurnal Akuntansi Dan Keuangan, 5(1), 1–9. https://doi.org/10.54259/akua.v5i1.5838
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Hanny Agustine Wardani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
