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.