Whistleblowing's effectiveness in preventing fraud through forensic audit and investigative audit

  • Ulimsyah Ulimsyah Universitas Muslim Indonesia
Keywords: Wistleblowing, Forensic Audit, Fraud Prevention, Investigative Audit


This research aims to analyze and examine the impact on the Forensic Audit of the efficiency of the Wistelblowing system. The role of Wistleblowing in Investigative Audit and preventing fraud. Results of the Fraud Prevention forensic audit. The Effects of Fraud Prevention Investigative Audits. Descriptive analysis and path analysis are the research data, with a total sample size of 135 respondents assisted by the AMOS program. The results showed that the effectiveness of the whistleblowing system had a substantial positive direct effect on the forensic audit. There is a significant positive immediate impact on investigative auditing at the point of the whistleblowing system. The significance of the system of whistleblowing has a positive and important effect on the prevention of fraud. The direct positive impact of forensic audits on fraud prevention is substantial. Investigative audits have a positive and substantial immediate effect on preventing fraud. The effectiveness of the whistleblowing system through forensic audits has a positive and important effect on fraud prevention. The point of the whistleblowing scheme has a positive and important direct effect through investigative auditing on fraud prevention


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How to Cite
Ulimsyah, U. (2021). Whistleblowing’s effectiveness in preventing fraud through forensic audit and investigative audit. Point of View Research Accounting and Auditing, 2(1), 81-91. https://doi.org/10.47090/povraa.v2i1.116