Contemporary Investigative Auditing: Concepts and Techniques

• Yudha Pramana & Andi Banua Adams
• ISBN 978-634-05-4139-7
• 2026
• Akuntansi

Proceeding from the premise that effective investigation is always evidence-based and triggered by specific signals, Contemporary Investigative Auditing: Concepts and Techniques presents a practical roadmap for tracing fraud, from initial suspicion to sustained and accountable remediation. The book positions investigative auditing as a trigger-based, focused, and in-depth engagement whose results must be defensible in both governance forums and the courts. The circular flow of investigative auditing is: Predication → Planning → Evidence Gathering → Analysis → Reporting → Follow-up → back to Predication. This cycle ensures that every step is linked to a clear hypothesis, an evidence plan proportionate to risk, and auditable accountability.

At the governance level, investigative auditing sits at the intersection of public-sector and internal audit standards, criminal procedure law, and compliance regimes. Its success rests on a clear mandate, tone at the top, the active role of the board and audit committee, the independence of internal audit, and well-ordered protocols for escalation and communication with regulators and law enforcement authorities (APH). Without this foundation, an investigation easily degenerates into a ritual lacking probative force; with it, an investigation can recover losses, improve processes, and strengthen reputation. In practical terms, the book demonstrates the synergy of digital forensics + a rigorous standards framework + advanced analytics. This combination enables organizations to produce litigation-ready findings with probative value, recover losses and close off channels of asset leakage, improve controls and culture to enhance resilience, and preserve market confidence and the public interest.

In short, this work is both a field guide and a governance reference. Investigative auditing that is hypothesis-driven, risk-proportionate, evidence-centered, ethical, standards-based, and accountable guides organizations from suspicion to defensible certainty, and from crisis to continuous improvement. It is well suited to internal and external auditors, audit committees, digital forensic investigators, and compliance managers who need a modern framework for resolving cases thoroughly, swiftly, and validly in the eyes of both regulators and the courts.