PERSPEKTIF AUDITOR EKSTERNAL KAP ADI DAN DEKI DALAM PELAKSANAAN AUDIT INVESTIGATIF

Abstract

This study aims to analyze the external auditor's perspective in implementing investigative audits to detect procurement fraud, specifically regarding shell company schemes hidden behind valid administrative documents. Using a qualitative descriptive method with a case study approach at PT XYZ, data were obtained through in-depth interviews with senior auditors at KAP Adi and Deki, participant observation, and forensic document analysis. The research utilizes the Fraud Triangle theory to identify the root causes of fraud. The results indicate that the transition from professional skepticism to an investigative mindset is crucial when red flags are detected. The investigation revealed a fictitious vendor scheme causing a material loss of IDR 280,000,000, driven by the Opportunity element due to the absence of segregation of duties and weak vendor validation. This study recommends the implementation of an automated Three-Way Matching system and strict vendor due diligence as preventive measures to mitigate the risk of future financial statement fraud.