Fraud Examination: Investigation and Audit Procedures in the Perspective of International Studies

Financial statement fraud still becomes a significant threat in an organization. In the other hand, the auditor is the one who is responsible to reveal financial statement fraud. Therefore, auditor has to understand technical steps to prevent and detect financial statement fraud. The aim of this research is to study research findings related to investigation and audit procedures in several countries. Moreover, this study also analyzes the appropriate ways to prevent and detect financial statement fraud based os the findings. The method used in this research is systematic literature review. An article search was limited in the last 5 years from 2017-2022 on indexed international journals. Based on the method, from the research objects, the location of the research was in South Africa, Nigeria, Ghana, Jordan, Middle East, Australia, Canada, Ireland, Israel, Vietnam and Indonesia. Moreover, research finding showed that the prevention and detection toward financial statement fraud could be done in some ways; they are: external audit, investigative audit and forensic accounting, the use of information and technology and also key audit matters.