THE ROLE OF INFORMATION TECHNOLOGY IN FORENSIC INVESTIGATION ANALYSIS PRACTICES FOR FRAUD DISCLOSURE IN THE GOVERNMENT ENVIRONMENT

Abstract

The Industrial Revolution 5.0 emphasizes interaction and collaboration between humans and machines. However, digital technology supports various types of fraud that occur in the accounting field. Forensic accounting and investigative audits play an important role in uncovering fraud cases in this digital era. This research aims to understand the role of information technology in forensic investigation practices for disclosing fraud in government environments. This research is a type of qualitative research with a case study approach, where the type of data used is primary data, namely the results of in-depth interviews, documentation studies, and observations of several informants, namely structural and functional supervisory officials at the Bengkulu Province Inspectorate, and secondary data obtained through library materials or a literature study. The results of this research indicate that information technology plays an important role in the practice of forensic analysis to detect fraud in government environments. Information technology can help detect fraudulent activities and make it easier for auditors to analyze audit data. Apart from that, information technology can also help internal controls reduce the risk of fraud in the organization. One of the information technologies that can be used in the future by the Bengkulu Province Inspectorate is computer-assisted audit techniques (CATTs). By applying this information technology, it can help produce information that is more accurate, and faster, and has an impact on the process of disclosing fraud in the government environment.