Investigating Fraudulent Document Using Legal Information Available on The Internet

YUSNIAR MARHAENI, PANDJI DWI PRASETYO

Abstract


This research is to suggest alternate method of investigative audit which is relatively free and more efficient. As the technology develops and becomes more advanced, and the documents are digitized and transactions are processed electronically, the probability of creating fake documents is increasing and therefore, the way to identify and detect fake documents is urgently needed. At the same time, there are many information can be checked and confirmed through websites of the organization. As internal audit has the role to detect and prevent fraud to occur, it needs to adapt investigative audit method and improve the skills in order to stay relevant to the latest situation. By utilizing the information and sources available on the internet, investigative audit methods which were dominated by physical check and visitation, in which the cost is relatively high, can be reduced.

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References


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