Eksplorasi Peran Cybersecurity Audit dan Audit Investigatif Dalam Pengendalian Fraud Berbasis Teknologi
Abstract
Abstrak
Perkembangan transformasi digital meningkatkan kompleksitas risiko fraud berbasis teknologi informasi dan menuntut pendekatan audit yang adaptif serta terintegrasi. Penelitian ini bertujuan untuk menganalisis dan mengeksplorasi perkembangan cybersecurity audit dan audit investigatif dalam pengelolaan risiko fraud berbasis teknologi informasi melalui metode Systematic Literature Review (SLR) dengan pedoman PRISMA. Data bersumber dari basis data Science Direct, Emerald Insight, dan Google Scholar dengan rentang publikasi 2021–2026, memperoleh 36 artikel yang dianalisis secara tematik. Hasil sintesis menunjukkan bahwa cybersecurity audit telah berevolusi dari fungsi kepatuhan teknis menjadi mekanisme tata kelola risiko berbasis maturitas yang memanfaatkan AI, blockchain, zero-trust architecture, dan pemantauan real-time untuk pencegahan hingga deteksi fraud. Di sisi lain, audit investigatif berperan dalam pembuktian dan penanganan fraud melalui pemanfaatan CAATs, red flags, digital forensics, dan integrasi akuntansi forensik dalam kerangka manajemen risiko. Kombinasi kedua pendekatan ini membentuk siklus pengelolaan risiko fraud yang saling melengkapi. Kombinasi kedua pendekatan menjadi strategi yang optimal untuk menghadapi kompleksitas fraud di era digital karena mencakup aspek pencegahan, deteksi, dan pembuktian hukum secara terintegrasi.
Kata Kunci: Cybersecurity audit, Audit Investigatif, Fraud, Digital, Literature Review
Abstract
The rapid development of digital transformation has increased the complexity of information technology-based fraud risks and demands adaptive and integrated auditing approaches. This study aims to analyze and explore the development of cybersecurity audits and investigative audits in managing information technology-based fraud risks using the Systematic Literature Review (SLR) method with PRISMA guidelines. The data were collected from the ScienceDirect, Emerald Insight, and Google Scholar databases, covering publications from 2021–2026, resulting in 36 articles analyzed thematically. The findings indicate that cybersecurity audits have evolved from a technical compliance function into a risk governance mechanism based on maturity models by utilizing artificial intelligence (AI), blockchain, zero-trust architecture, and real-time monitoring for fraud prevention and detection. Meanwhile, investigative audits play a role in fraud verification and resolution through the application of Computer-Assisted Audit Techniques (CAATs), red flags analysis, digital forensics, and the integration of forensic accounting within risk management frameworks. The combination of these two approaches forms a complementary fraud risk management cycle. The integration of cybersecurity audits and investigative audits represents an optimal strategy for addressing the complexity of fraud in the digital era, as it encompasses prevention, detection, and legal evidence processes in an integrated manner.
Keywords: Cybersecurity audit, Investigative Audit, Fraud, Digital, Literature Review
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References
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