Integrating Information Technology and Investigation in Forensic Auditing: Case Study of Structured Fraud PT XXX

Riski Sofyan; Yandi Renaldi; Harti Budi Yanti

doi:10.24843/EJA.2026.v36.i01.p12

Authors

Riski Sofyan Faculty of Economics and Business, Universitas Trisakti, Indonesia
Yandi Renaldi Faculty of Economics and Business, Universitas Trisakti, Indonesia
Harti Budi Yanti Faculty of Economics and Business, Universitas Trisakti, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i01.p12

Keywords:

Forensic audit, Structure fraud, Information Technology, Digital Evidence, Fraud Investigation

Abstract

Structured fraud has evolved into a complex threat exploiting information asymmetry in decentralized organizations. This study examines how integrated forensic auditing and information technology uncover structured fraud networks and the effectiveness of combining digital evidence with physical verification. A multiple case study analyzes two fraud incidents at PT XXX's Semarang and Lampung branches. Data from interviews, digital evidence (WhatsApp chats, photos, video confessions, ERP logs), and documents were analyzed thematically using the Miles and Huberman model supported by NVivo 12. Findings reveal contrasting fraud patterns: authority-based Marketing Cost manipulation in Lampung versus collaborative asset theft networks in Semarang. Information technology served dual roles—enabling fraud through system manipulation while providing crucial investigation tools like GetContact for identity tracing, Google Maps for location validation, and WhatsApp metadata for chronology reconstruction. The investigation process successfully integrated remote digital analysis with physical verification, demonstrating a hybrid forensic model effective for mapping hidden relationships and fraud schemes.The study concludes that combating structured fraud requires hybrid investigations synergizing digital forensics with physical auditing. This integration enhances detection accuracy and efficiency while providing a replicable framework for decentralized organizations. Practical implications include strengthening IT-based internal controls, developing digital forensic competencies, and establishing standards for digital evidence in fraud investigations.

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