PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN PALI

Abstract

Fraudulent activities are ones that people plan to take in order to benefit more thanothers. Early fraud disclosure is crucial to lower the level of fraud. Investigativeauditing, forensic accounting, and internal controls are all techniques for spottingfraud early on. This study’s objective is to evaluate the efficiency of internal controls,forensic accounting, and investigative audits in identifying fraud. Surveys were usedto collect the data, and multiple regression analysis methods as well as the SPSSversion 26 program were used to analyze it. The findings of this research, forensicaccounting had no impact on fraud disclosure, but internal control and investigativeaudits had a favorable and considerable impact. However, overall (concurrently),forensic accounting, investigative auditing, and internal control all contributed to hedisclosure of conditions in the PALI Regency government