Main Article Content
The issue of fraudulent practices in Indonesia has become one of the main problems of this nation because of the increasing prevalence of violations. This informs that fraud has really become an acute and systemic problem that is very dangerous and detrimental to the State and society, especially in small and developing countries such as Indonesia.Dimant, E., & Tosato, G., 2018).
The development of the turbulence of human activity gives rise to criminal behavior such as fraudulent acts, one of which is in the form of financial crimes that are undergoing transformation (Rezaee, 2018; Indriani & Terzaghi, 2017; Septriyani & Handayani, 2018; Rusmana & Tanjung, 2019).Several reports from various institutions and world organizations provide an overview of the shifts that have occurred during the pandemic(Huang, Y., 2018). This action is due to the fact that each actor is required to submit accurate and relevant financial information.
The purpose of this study is to explore early detection and fraud prevention methods in a conceptual framework that combines elements of a whistleblowing system and big data analytics. In conclusion, there is a gap in the concept of a whistleblowing system and big data analytics in current practice to prevent it, as well as the auditor's perspective in making a proactive anti-fraud model.
To explore this, it is necessary to synthesize information through a literature review from various information obtained in terms of generalizing information related to the problems that are the center topic in this study.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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