Analysis of Application of Forensic Accounting and Investigative Audit on the Prevention and Disclosure of Fraud in Management Regional Finance of BPKP Representative of West Sumatra Province

The purpose of this study is to explore and analyze: (1) the application of forensic accounting can be applied and function effectively in fraud prevention (preventive); (2) the application of valid and effective forensic accounting for fraud detection (detectives); and (3) the implementation of valid and effective investigative audits for the functioning of fraud investigations (repressive) in the management of regional finances.The analytical method used is a qualitative descriptive method that examines the participant's perspective and some information from key informants through in-depth interviews and additional question instruments using purposive sampling, then triangulates the data obtained by sources and collection techniques for interactive analysis by reducing, presenting in the form of narrative text, tables, matrices, charts, then conclusions are drawn.The results of the research and analysis state that forensic accounting can be applied and functions effectively to be applied in preventing fraud (preventive) in regional financial management through FCP, SPIP and SIMDA; forensic accounting also applies and functions effectively to be applied to fraud detection (detectives) in regional financial management through Operational Audits, Government Goods and Services Procurement Audits (Probity Audit), EDP Audits: Computer Forensics, and Whistleblower System; and the Investigative Audit Function is very applicable and effectively applied to fraud (repressive) investigations in regional financial management through investigative audits, in order to calculate losses on state financial audits, and provide expert witnesse