ABSTRACT
In industry 4.0, the era as it is today, fraud has expanded from crimes that are visible and tangible such as theft, robbery, to subtle and hidden crimes such as financial statement manipulation which requires techniques such as data mining and financial data analysis to detect it. In the midst of the current development of the fraud investigator profession in Indonesia, we see that the parties who pursue it are mostly from a legal education background, and very rarely from an accountant background. This contrasts with the fact that in developed countries detective certifications such as the Certified Fraud Examiner (CFE) and Certified Fraud Auditor (CFrA) actually come from an accountant or auditor background. This is the basis research gap for making this paper. This paper is a descriptive qualitative research that discusses phenomenology. We collect facts about the fraud investigator profession and how an accountant or auditor can become a qualified investigator. We use primary data from observations and interviews with fraud investigator community members, while secondary data from international publications relate to our topic. The results of our study state that accountants or auditors have the advantage of being able to uncover subtle and covert cases of fraud such as manipulation of financial statements, but also have a weakness, namely the lack of knowledge of science related to the legal realm. In addition, the fraud investigator profession in Indonesia, does not yet have a legal license from the government body. In the future, it is hoped that it will be licensed with requirement from certification for someone who wants to become a fraud investigator.
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Index Terms
- Forensic Accountant Data Analytical Skills Opportunity as Fraud Investigator in Industry 4.0 Era
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