Analisis Peran Whistleblowing dalam Pencegahan Fraud Implikasi untuk Akuntansi Forensik dan Audit Investigasi

Alfiza Putri Ramadhani; Evannisa Rossalina Suhada; Zahra Cahyaningtyas; Hastanti Agustin Rahayu

doi:10.54951/sintama.v5i3.1174

Authors

Alfiza Putri Ramadhani Universitas Islam Negeri Sunan Ampel Surabaya
Evannisa Rossalina Suhada Universitas Islam Negeri Sunan Ampel Surabaya
Zahra Cahyaningtyas Universitas Negeri Sunan Ampel Surabaya
Hastanti Agustin Rahayu Universitas Negeri Sunan Ampel Surabaya

DOI:

https://doi.org/10.54951/sintama.v5i3.1174

Keywords:

Whistleblowing, Fraud, Forensic Accounting, Investigative Auditing

Abstract

This study aims to analyze the role of whistleblowing in fraud prevention and its implications for the implementation of forensic accounting and investigative auditing. This study is based on the Theory of Planned Behavior and the Fraud Triangle Theory to explain reporting behavior and the organizational factors that influence it. The study uses a Systematic Literature Review (SLR) approach by examining scientific articles from 2020–2025 that discuss the relationship between whistleblowing, forensic accounting, and investigative auditing. The results of the study indicate that whistleblowing functions as a primary trigger for fraud disclosure, strengthens internal controls, and increases the auditor's capacity to identify undetected risk areas. It also serves as an initial foundation for forensic accounting and investigative auditing in tracing evidence and complex patterns of irregularities. Whistleblowing plays a crucial role in strengthening fraud prevention when supported by a secure reporting system, professional investigative audit follow-up, and robust forensic accounting implementation

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