Analisis Prosedur Penggunaan Digital Forensik Pada Pemeriksaan Investigasi Di BPK
DOI:
https://doi.org/10.22441/jpma.v4i2.12939Abstrak
This study aims to determine the role of BPK's investigative audit in uncovering fraud, analysis of procedures for using digital forensics in investigative examinations at BPK. An explanation of the quality of BPK's investigative examinations, roles and procedures used in carrying out investigative examinations. It can be concluded that the investigative auditor's statement about the effectiveness of detection in fraud prevention and motives in today's technological advances is effective. If BPK RI uses an ineffective method, it means it cannot complete the audit report, so it can be concluded that the investigative audit method using digital forensics used by BPK has succeeded in assisting the audit process. There is an indirect agreement from informants that technology can greatly assist auditors in the investigative audit process. According to the auditor, current technology is not everything, there are many other elements needed to support the investigative audit process such as auditor skills, assistance from outside the BPK, and a bureaucratic system. Auditors have several challenges in technological developments such as the high cost of equipment used, difficulty keeping up with ongoing technological developments and in the case of auditees, do they use advanced technology or still do everything manually. However, this challenge can be handled well by the auditors by looking for alternative procedures and getting assistance from BPK RI itself to improve human resources and provide the necessary equipment.
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