Transparansi dan Keakuratan: Bagaimana Audit Forensik dan Whistleblower Menciptakan Lingkungan Bisnis yang Bebas Fraud
DOI:
https://doi.org/10.37385/raj.v4i1.4516Keywords:
Forensic Audit; Fraud; WhistleblowerAbstract
This research aims to investigate the critical role of forensic audits and the role of whistleblowers in creating a business environment free from fraudulent practices. Through in-depth analysis of their contributions, this study seeks to provide a better understanding of how transparency and accuracy can form the basis for creating a more ethical business environment, free from the risk of fraud. The research method employed in this article is qualitative. This type of research falls under a literature review study, examining 10 journals related to how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was done through a screening process using inclusion and exclusion criteria. The research compilation was carried out through literature review, utilizing sources accessed through various platforms, including National and International Journal Websites such as Google Scholar, PubMeds, Science Direct, Proquest, and Wiley. The results of this research indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical principles but also foundations to ensure the success and sustainability of a business in the long run. Forensic audits and whistleblowers are two key factors that play a crucial role in creating a business environment free from fraud.
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