FORENSIC ACCOUNTING AND SYMPTOMS OF CRIME OF CORRUPTION IN THE ELITE OF POLITICAL PARTIES

Abstrak

This article explains the role of forensic accounting in eradicating corruption. Forensic
accounting is known as a forensic audit which is a special assignment to address trends in
fraudulent practices. There are several indicators of the causes of fraud in political corruption,
namely factors; pressure, opportunity, rationalization, competence, and arrogance. In this context,
the stages of forensic accounting include; investigative audits, forensic audits and litigation aimed
at overcoming political corruption cases. Therefore a forensic accountant is needed who has the
skills and knowledge of accounting, law, investigation, which can uncover major corruption frauds
so as to find evidence that will eventually be brought to court and can be used as a basis for
making court decisions. This research uses a qualitative method with a literature study approach
and collects related data and documents. This article argues that forensic accounting is very
effective in detecting and playing a role in the process of eradicating political corruption
practices. This article also argues that forensic accounting can encourage anti-fraud literacy in
political parties through the implementation of a whistleblowing system. This article argues that
forensic accounting is very effective in detecting and playing a role in the process of eradicating
political corruption practices. This article also argues that forensic accounting can encourage
anti-fraud literacy in political parties through the implementation of a whistleblowing system. This
article argues that forensic accounting is very effective in detecting and playing a role in the
process of eradicating political corruption practices. This article also argues that forensic
accounting can encourage anti-fraud literacy in political parties through the implementation of a
whistleblowing system.