Today, forensic accounting is a highly talked about topic all over the
world and is the fastest growing area of accounting. The importance of professional
forensic accountant cannot be over emphasized, especially to the
public sector. The purpose of this study is to examine forensic accounting
as a tool for fraud detection and prevention in the public sector organizations
with particular reference to Indonesia. Both primary and secondary
sources of data were appropriately used. 200 questionnaires were administered
to staff of four (4) ministries in Indonesiawhich included into the
top 10 of integrity survey of public sectorheld by Corruption Eradication
Commission (KPK), along with interviews conducted with those ministries
out of which 173 were filled and returned. Tables and simple percentages
were used to analyze the data. The statistical tool used to test hypotheses
was Analysis Of Variance (ANOVA). Among the findings was that the
use of forensic accounting do significantly reduces the occurrence of fraud
cases in the public sector. Therefore the use of forensic accountants can
help better in detecting and preventing fraud cases in the public sector organizations
in Indonesia. (Study in Indonesia Ministry which included as
the biggest 10 indicatef by the result of public integrity survey by Indonesia
anti-corruption commission).
REFERENCES(18)
1.
Association of Certified Fraud Examiners. 2012. Report to the Nations on Occupational Fraud and Abuse. Austin: ACFE.
Houck M., Kranacher, M., Moris B., and Robertson, J. 2006. Forensic Accounting as an Investigative Tool: Developing and Model Curriculum for Fraud and Forensic Accounting.The CPA Journal, Vol. 12, No. 5.
Ramaswamy, V. 2007. New Frontiers: Training Forensic Accountans within The Accounting Program. Journal of Collage Teaching and Learning. Vol. 2, No. 9.
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