EVALUATION OF FORENSIC AUDITOR ROLE AS CORRUPTION ERADICATOR Agus Widodo Mardijuwono (a), Farah Daniyah (b*)
Airlangga University
Abstract
This study contains the evaluation of the role of forensic auditors in implementing their roles, namely to eradicate corruption by using forensic audit procedures. Seeing the growing corruption crime rate, this research examines the effectiveness of the role of forensic auditors, especially at BPK & BPKP Representative of East Java region. This research uses a qualitative research method of case study by using primary data. The results show that the role of forensic auditors is to find evidence for cases in court, as well as to prevent corruption, but prevention is limited to internal agencies only. Forensic auditors still cannot cause deterrent effects for corruptors because they are beyond the control of the forensic auditor. Forensic auditors cannot impose criminal penalties on corruptors. The effectiveness indicator of the presence of forensic auditors in combating fraud is the realization that exceeds the planned target.
