THE ROLE OF FORENSIC ACCOUNTING IN THE DETECTION AND FRAUD PREVENTION:

This paper presents a systematic literature review (SLR) conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to identify and assess existing literature on forensic accounting. The aim is to determine the contribution of forensic accounting to fraud detection and prevention, and to investigate the standard techniques for fraud detection and prevention, as well as the significant challenges that hinder the application of forensic accounting in fraud prevention and detection. The findings of the review reveal a positive correlation between forensic accounting and fraud detection and prevention, with the complexity of fraud being highlighted as a significant factor to consider. The study also emphasizes the need for increased consumer understanding of basic forensic accounting techniques, as well as incorporating forensic accounting into undergraduate and post-graduate courses. The paper's originality and value lie in its holistic approach to addressing fraud detection, prevention, and challenges in forensic accounting, and the use of PRISMA and SLR techniques, which have been under utilized in this field.


Introduction Background of the Problem
Effective financial management is one of the key factors for the success of an organization, be it a company, financial institution, or government agency.However, the increasing practice of fraud or financial crime in the current era of globalization shows how complex the task of financial management is.

*) Accounting Department, Economic & Business Faculty, Diponegoro University
However, the increasing practice of fraud or financial crime in the current era of globalization shows how complex the task of financial management is.Fraudulent actions not only harm the company, but also harm investors and the general public.Therefore, fraud detection and prevention is one of the top priorities for companies and financial institutions in an effort to maintain their financial stability and business reputation.
Financial fraud is an illegal or unethical practice in the financial field that involves manipulation or influence over financial information or financial activities to obtain unauthorized financial gain.Examples of financial fraud include falsification of financial documents, embezzlement of funds or assets held or managed by a person or company, insider trading, pyramid schemes, credit or debit card fraud.Although several efforts have been made to reduce financial fraud activities, its existence still has a negative impact on the economy and society, because every day a lot of money is lost due to fraud (Ali et al., 2022).
According to Power (2013), although there is a difference between fraud and the risk associated with fraud, the terms "fraud" and "fraud risk" are used interchangeably.In their study on crime in Nigeria, Umar, Ibrahim, & Eriki (2020) They further noted that forensic accounting and anti-corruption practices are important in managing financial crime risk and detecting counterfeiting in Nigeria.The results of their study indicate that forensic accounting has a significant role in detecting fraud.This research provides a better understanding of the role of forensic accounting in detecting and preventing fraud in Nigeria.
In addition, as businesses generate large amounts of financial data and become more complex, fraud and crime become challenging to address using traditional methods.In their study of Nigerian accountants, Okoye, Fiia, & Fsm (2013), argued for the importance of training and accreditation of accountants to strengthen their ability to tackle fraud and crime.
At the same time, Sharma & Kumar Panigrahi (2012) state that data mining techniques can help manage data and detect fraud.
To prevent financial fraud, individuals and companies can take steps such as conducting a thorough background check before hiring a person, implementing a system of internal controls and onitoring, and improving employee awareness of the risks and consequences of financial fraud.Besides, parties authorities also need to carry out strict law enforcement against financial actors fraud.
In this context, forensic accounting is becoming increasingly important in detecting and preventing fraud.Forensic accounting is a discipline that combines accounting and law in an effort to examine, analyze, and present financial evidence in order to resolve legal cases A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id involving financial transactions.Forensic accounting can assist companies in investigating fraud and providing recommendations to prevent fraud in the future.Chui & Pike (2013) highlighted that proper forensic training can minimize the gap between expertise and the objectives of fraud investigation tasks assigned to auditors.Bhasin (2013) further explains that fraud is one of the biggest examples of poor corporate governance and suggests improving the skills of forensic accountants by introducing forensic subjects in the educational curriculum.Alabdullah et al. (2013) attempted to establish the influence of forensic accounting services on financial corruption in Iraq.They conclude that forensic accounting procedures and the efficacy of accounting professional bodies in detecting financial errors are interrelated.Instead, it was found that there was a failure of accounting and control methods in the methodology taught in Iraqi universities to uncover cases of financial corruption.On the other hand, most Iraqi audit and accounting staff have poor understanding and knowledge of forensic accounting methodology.Therefore, they suggest that forensic accounting methods be added to the curriculum of accounting departments in Iraqi universities at both entry and advanced levels through theory and practical classes.
Forensic accounting is a three-pronged approach that requires a combination of accounting, auditing and investigative skills to detect or prevent accounting fraud and whitecollar criminal activity.Due to the increasing frequency of fraud, forensic accounting is emerging as investigative accounting.It is used to rate whether a person or organization has been involved in fraudulent activities that are unethical or illegal (E.I. Okoye et al., 2013) and is used to determine whether a person or organization has been involved in unethical or illegal economic activities (E.I. Okoye et al., 2013).
Forensic accounting is the application of science and technology to uncover fraudulent accounting, finance and business practices (Rezaee et all., 2016).Investigation of illegal activities, including fraud, white-collar crime, corruption, money laundering, computer fraud, conversion and theft, is the main job of forensic accountants (Popoola, Che-Ahmad, & Samsudin, 2015).
Forensic accounting is a field of accounting that helps detect and prevent financial fraud, reduce corruption, and fight financial crimes (Islam et al., 2011).Forensic accounting services have been identified as the most effective method of fraud detection and prevention.
In the emerging economic scenario, forensic accounting is an important tool for uncovering financial frauds and providing decisive information about the facts related to those financial frauds.Even though the governments and regulatory agencies of various countries have issued guidelines on business ethics, there are still many financial scandals that occur.
Therefore, the demand for forensic accountants is increasing.Aigienohuwa, Okoye, & Uniamikogbo (2017) examined the impact of accounting on fraud prevention and detection in the Nigerian financial services industry using a survey research design methodology.The data was extracted from a managed structured questionnaire which would then be analyzed using the respective regression and correlation tools.This study finds that the adoption of forensic accounting methods in the sample institutions positively improves the internal control system while also contributing to the reduction of fraud incidents.Erin & Ilogho (2020) empirically examined the role of forensic auditing in the detection and prevention of fraud in Nigerian commercial banks.The results of the study established that the use of forensic accountants positively influences the detection and prevention of financial fraud in affected institutions.It therefore recommends establishing a dedicated forensic department staffed by qualified personnel at each financial institution.Amahalu, Obian and Ezechukwu (2017) in Olubunmi (2022), in their study, focuses on building a relationship between the use of forensic accounting techniques and fraud detection in selected depository banks.The results showed that the use of financial accounting techniques had a positive impact on the prevention and detection of financial fraud at selected financial institutions.In order to ensure an increase in the quality of internal and external audits, researchers recommend the introduction of certain forensic accounting methods in the audit work plan to ensure the overall effectiveness and efficiency of the audit work.
Based on the discussion above, this research is entitled "A systematic review: the role of forensic accounting in fraud detection and prevention".

Research Question
RQ1 : What are the general techniques that can be used to detect and prevent fraud?RQ2 : What are the obstacles faced in applying forensic accounting in efforts to detect and prevent fraud?

Research purposes
Based on the formulation of the problem above, the objectives of this study are: 1.To find out what general techniques can be used to detect and prevent acts of fraud.A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id 2. To find out what are the obstacles faced in applying forensic accounting in an effort to detect and prevent fraud.

Literature Review on the Theory of the Fraud Triangle Theory
The fraud triangle theory states that there are three main factors that cause fraud to occur, namely pressure, opportunity, and rationalization.The article might discuss how forensic accounting can help identify and prevent these factors.The fraud triangle theory was put forward by Cressy in Eko et al., (2020), in an effort to understand what triggers, inspires or motivates people to commit fraud or crime.
According to theory, although there may be pressures and opportunities to commit fraud, without rationalization fraud will not occur.Rationalization thus complements the precipitating factors that must exist for fraud to occur.Rationalization is self-justification for deviant actions that involve justifying the crime under circumstances by providing reasons why the action is necessary because the perpetrator needs a way to justify their actions as acceptable or normal (Eko et al., 2020).

Agency Theory
Agency theory or "agency theory" in dealing with the relationship between the owners and managers of companies in financial decisions and acts of fraud.This theory states that company managers have personal interests that conflict with the interests of owners, so they can commit acts of fraud to gain personal gain.
Overall, agency theory suggests that corporate managers may commit fraudulent acts to obtain personal gain that are contrary to the interests of the owners.Therefore, share ownership by managers and the adoption of good corporate governance practices can reduce the risk of fraud.

Information Asymmetry Theory
The theory of information asymmetry relates to situations where one party has better or more information than the other party, so that those with less information can become victims of fraud.This theory states that acts of fraud can occur due to a lack of information or wrong information received by the victim.
Overall, the theory of information asymmetry shows that fraudulent acts can occur due to a lack of or incorrect information received by the victim.Therefore, effective actions to reduce fraud risk include addressing information asymmetries between the auditor and the client and adopting information technology to identify accounting fraud.

Forensic Accounting
ACFE (Association of Certified Fraud Examiners) defines forensic accounting as the application of accounting, auditing, and financial investigative expertise in gathering, analysis, and presentation of evidence in legal cases or those requiring an understanding of financial transactions.According to Islam et al., (2011), forensic accounting is a field of accounting that helps detect and prevent financial fraud, reduce corruption, and fight financial crimes.The purpose of forensic accounting is to detect and prevent fraud or fraud that occurs in financial activities, such as theft of money, embezzlement, or manipulation of financial reports.
Forensic accounting is a three-pronged approach that requires combining accounting, auditing and investigative skills to detect or prevent accounting fraud and white-collar criminal activity.Due to the increasing frequency of fraud, forensic accounting is emerging as investigative accounting.It is used to assess whether a person or organization has engaged in unethical or illegal financial activities Okoye et al., (2013) and is used to determine whether a person or organization has engaged in unethical or illegal economic activities Okoye et al., (2013 ).
In addition, forensic accountants can also provide consulting services to companies in terms of financial crime prevention and risk management.In this case, the forensic accountant will evaluate the company's internal control system and provide recommendations regarding actions that need to be taken to prevent financial crimes and ensure the integrity of the company's financial information.

Fraud Detection
Fraud detection or fraud detection is the process of identifying, analyzing and preventing fraud committed by a person or organization within a particular system or activity.
Fraud can occur in various types of activities, such as banking, insurance, e-commerce, taxation, and so on.Therefore, many companies and organizations use technology to detect fraud and prevent it.A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id According to research by Wijerathna & Perera (2020), fraud detection is the process of collecting, analyzing, and evaluating evidence related to fraud or fraud in order to identify fraud and follow up on it.The stages of fraud detection include:

Information gathering
The first stage in fraud detection is the collection of information related to the business or financial activities to be analyzed.Information can come from various sources, such as financial reports, transaction documents, proof of payment, and contract documents.

Data analysis
The second stage is data analysis to identify suspicious or unusual patterns in financial data.Data analysis can include techniques such as financial ratio analysis, trend analysis, analysis of variance, and data mining techniques.

Identify indications of fraud
After data analysis has been carried out, the next step is to identify indications of fraud.
Indications of fraud can be in the form of anomalies in financial data, unauthorized transactions, signs of manipulation, and other frauds.

Verification of indications of fraud
After indications of fraud are identified, the next step is to verify the truth of the alleged fraud.This involves further examination of relevant evidence and documentation.

Follow up
After the fraud is confirmed, the final step is to follow up on the fraud.Follow-up can be in the form of legal action, recovery of losses, changes to the internal control system, and disciplinary action against perpetrators of fraud.
The purpose of fraud detection is to ensure system integrity and security, protect the interests of customers and companies, and minimize losses due to fraud.In many cases, the fraud detection process is carried out continuously and automatically, so that the system can quickly identify signs of fraud and take the necessary actions to address them.This helps companies and organizations minimize losses due to fraud and maintain customer trust.

Fraud Prevention
Fraud prevention or fraud prevention is an action taken to reduce the risk or harm that arises as a result of acts of fraud or fraud committed by certain people or parties.The purpose of fraud prevention is to identify, prevent, and mitigate potential fraud before it occurs, so that losses can be minimized or even avoided.
A. Enofe & Omagbon (2015) noted that one of the main ways to prevent fraud successfully is to focus on organizational traditions and adopt strategies to make them fraudfree or create a low-fraud atmosphere.This can be achieved by identifying the root causes, closing the gaps to identify the gaps exploited by actors, and most importantly the welfare of workers must be taken care of properly.Forensic accountants need specific and professional skills to be useful in their performance (Alhassan, 2021).Olajide (2014) confirms that for a forensic accountant to effectively prevent fraud, he or she must have knowledge, skills, and competence in the areas listed below: • Accounting, auditing and investigative skills • Criminology especially leaning on the origins, scope, dynamics of fraud and financial crime; environmental legal, regulatory, professional and technical issues.
• Forensic consulting and litigation services, including research validation and loss analysis, liability and damages investigation and conflict resolution.
There are several ways that can be done in carrying out fraud prevention, such as conducting thorough inspection and verification of information or data received, tightening supervision and control over business processes, and providing training or education to employees or other related parties regarding fraud prevention measures.

Previous Research
Enofe, Okpako, & Atube (2013) conducted a study entitled "The Impact of Forensic Accounting on Fraud Detection".The results of this study indicate that forensic accounting has a positive effect on fraud detection.This study also shows that the use of forensic techniques accounting such as trend analysis, financial ratio analysis, analysis of comparisons between periods, and analysis of relationships between financial and non-financial variables can enhance the auditor's ability to detect fraud.has an important role in the prevention, detection and handling of fraud.This article also shows that the application of forensic accounting is not only limited to the financial sector, but can also be used in various sectors such as banking, insurance and other industries.Akinbowale, Klingelhöfer, & Zerihun (2020) conducted research entitled "An innovative approach in combating economic crime using forensic accounting techniques".
The results of this study indicate that forensic accounting has great potential in helping to uncover economic crimes, such as fraud, money laundering, and This article highlights some of the techniques and methods used in forensic accounting, such as financial analysis, investigation, and forensic auditing.

Research Framework
Based on the background, problem formulation, and theoretical basis above, a research framework was developed which explained the relationship between the independent variables, namely the role of forensic accounting on the dependent variables, namely fraud detection and fraud prevention.

Methodology Types and Data Sources
The SLR research method is a systematic and structured research method in identifying, evaluating, and synthesizing literature that is relevant to a particular research topic.The aim of the SLR is to produce a comprehensive and reliable summary of the literature on a given research topic.
The data used in this study were taken from Scopus, emerald insight with a filter for 2013-2022 on the topic of fraud.The data collected was then analyzed manually using typeset.ioand VOS viewer.The results of the analysis are then explained descriptively in this research report.

PICO
• Population (P) is the group of people or organizations that are the focus of the research.
In this study, the population studied is companies or organizations from various sectors and industries that experience fraud problems or have a high risk of fraud or fraud in their business operations.
• Intervention or Treatment (I) is a method or action used to deal with problems in the population being studied.In this study, the use of Forensic Accounting is an intervention or treatment that is used as a methods for fraud detection and prevention.
These methods include techniques such as financial analysis, forensic auditing, financial investigations, and data analysis.
• Comparison (C) is the group compared to the intervention or treatment group.In this study, no comparisons were used because the objective was to evaluate the effectiveness of using Forensic Accounting in general.

Detecting and Preventing fraudulent activities
Challenges in Detecting and Preventing fraud A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id • Outcome (O) is the result or effect of the intervention or treatment carried out on the population studied.In this study, the outcome observed was the effectiveness of using Forensic Accounting in detecting and preventing fraud.

Search Strategy
The following is an example of a search strategy that can be used to find articles on the topic of the role of forensic accounting in fraud detection and fraud prevention: 1. "Fraud detection" AND "fraud prevention" AND "fraud mitigation" 2. "Systematic review" AND "Fraud"

Study Selection
Some references that can help in conducting a selection study on the topic of the role of forensic accounting in fraud detection and fraud prevention: 1. Enofe, Okpako, & Atube (2013) conducted a study entitled "The Impact of Forensic Accounting on Fraud Detection".The results of this study indicate that forensic accounting has a positive effect on fraud detection.This study shows that the use of techniques Forensic accounting such as trend analysis, financial ratio analysis, interperiod comparative analysis, and analysis of the relationship between financial and non-financial variables can improve the auditor's ability to detect fraud.
2. Kaur, Sood, & Grima (2022) conducted a study entitled "A systematic review on forensic accounting and its contribution towards fraud detection and prevention".The results of the study show that forensic accounting has a significant contribution in detecting and preventing fraud in businesses and organizations, and the role of forensic accountants is increasingly needed to maintain the integrity and security of company finances.
3. Wijerathna & Perera (2021) conducted a study entitled "A systematic literature review on forensic accounting".The results show that forensic accounting is an increasingly important field in preventing and overcoming fraud in businesses and organizations, and the role of forensic accountants is increasingly needed to maintain the integrity and financial security of companies.

PRISMA models
The PRISMA model has been used in this study to show how the minimum set of items to be investigated in this systematic review was determined.The PRISMA Flowchart generated for this investigation is depicted in the chart below:

Research Overview
This study is a systematic literature review that analyzes 30 articles regarding the role of forensic accounting in fraud detection and fraud prevention.The analysis of this research was carried out using Microsoft Excel and then classified according to the findings of the research results and the findings of further research recommendations.Furthermore, after the articles have been classified, a synthesis is carried out to identify the role of forensic accounting in fraud detection and prevention and the obstacles in applying forensic accounting in fraud detection and prevention.

Research Findings
The 30 articles analyzed have different research categories related to the role of forensic accounting in fraud detection and fraud prevention.Research results from the results of the analysis of the 30 articles, namely fraud detection and prevention, obstacles and other results that were not included in the previous three categories were included in the other categories.A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id

Research Recommendation Findings
Limitations are unavoidable in every research, so some researchers provide suggestions or recommendations that can be used as a basis for further research.Of the 30 articles reviewed, there were five types of recommendations, namely adding research variables, conducting comparative research, enlarging or expanding the sample size, conducting further research, and not providing any recommendations at all.

Forensic Accounting for Fraud Detection
According to Enofe, Okpako, & Atube (2013), this study discusses the impact of forensic accounting on fraud detection.The results of this research show that forensic accounting has a significant role in detecting fraud.Forensic accounting professionals have special abilities in identifying fraud indicators that are more specific and in-depth than traditional auditors.In addition, the use of appropriate analytical and investigative techniques can help speed up and simplify the fraud detection process.
As a result, the important role of a forensic accountant in fraud detection can be categorized into four groups, namely accounting, auditing, fraud investigation, and supporting litigation (K.R. E. Okoye & Mbanugo, 2020).One of the techniques used to identify an increase in fraud research is the analysis of comments showing various approaches to fraud prevention and detection, such as the comparative theory of relative size ratio analysis (Ozili, 2020).
Forensic accounting techniques such as data mining, password protection, discovery sampling, ratio analysis, and Benford's Law are available to detect fraud (Jain & Lamba, 2020).Operational audits, enhanced audit committees, enhanced internal controls, fraud reporting policies, personnel rotation, fraud hotlines, and forensic accountants are the most effective fraud detection and prevention techniques (Othman et al., 2015).Due to the increase in white-collar crimes in India, the use of forensic accounting procedures to detecting fraud in India's corporate sector is critical to the country's long-term economic success (Philip, Pk, Student, & Student, 2017).

Forensic Accounting for Fraud Prevention
Forensic accounting involves in-depth investigations, and forensic accountants use skills such as verification, auditing, and fraud investigation.For example, a case study A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id

Closing Conclusion
Several important implications can be drawn from this research.First of all, the writer concludes that traditional accounting knowledge alone is not enough to make someone a perfect forensic accountant.In contrast, a forensic accountant must be experienced in a variety of fields, including auditing, accounting, statistics, information technology, law, and human skills, among different disciplines.
Second, the authors find that lack of awareness and education are significant reasons that limit the use of forensic accounting.Therefore, it is very important to incorporate forensic accounting into undergraduate and postgraduate programs.In addition, a broad data module should also be included in the forensic accounting school curriculum, because a qualified forensic accountant requires knowledge of big data.
To improve fraud prevention systems in the public sector, the authors recommend the government to consider providing additional fraud hotlines, enhancing whistle-blower policies, and establishing a forensic accounting department.
The author also finds that most of the previous studies have only focused on the practical elements of forensic accounting.Therefore, the authors suggest that more emphasis be placed on fraud in activities where forensic accountants pay less attention.In addition, the authors recommend further research on forensic accounting and auditing, forensic accounting in the education sector, and forensic accounting in financial collapse cases.
The author argues that the application of forensic accounting should not only be a postmortem technique after the occurrence of fraud, but should also be applied earlier or involved more proactively as part of the risk management function.This will help enable forensic accountants to meet industry demands and assist practitioners and regulators in enhancing their knowledge and policy-making of forensic accounting.

Limitations
This research has several limitations, including: 1.The data used in the study come from limited sources, so they may not represent the entire population.
2. Although this research highlights the importance of multi-disciplinary knowledge in forensic accounting, this research does not discuss in detail how a forensic accountant can develop knowledge and skills in these fields.
Sharma & Kumar Panigrahi (2012) conducted a study entitled "A Review of Financial Accounting Fraud Detection based on Data Mining Techniques".The results of this study indicate that data mining has the potential to be an effective tool in fraud detection in financial accounting.Article This shows that the integration of data mining techniques with accounting and auditing information systems can assist auditors and financial managers in detecting fraud more accurately and efficiently.Wijerathna & Perera (2020) conducted research with the title "A Systematic Literature Review on Forensic Accounting".The results of this study indicate that forensic accounting A SYSTEMATIC LITERATURE REVIEW Ttoto Dewayanto totokdewayanto@lecturerundip.ac.id Huber (2015) conducted a study entitled "Research in Forensic Accounting-What Matters?".The results of this study indicate that research in the field of forensic accounting has an important role in helping companies and organizations to identify, prevent and deal with fraud.This article highlights several important research topics in the field of forensic accounting, such as financial analysis, forensic auditing, fraud investigations, and the use of information and communication technology.Abdullahi & Mansor (2018) conducted research with the title "Fraud prevention initiatives in the Nigerian public sector: Understanding the relationship of fraud incidences and the elements of fraud triangle theory".The results of this study indicate that there is a positive relationship between fraud incidents and the three elements of the fraud triangle theory, namely opportunity, motivation, and rationalization.This research also shows that an effective fraud prevention initiative needs to pay attention to these three elements and strengthen internal control.
Figure 1.Research Framework