The Application of Forensic Accounting in Government Procurement of Goods and Services

Hileria Ariella Br Pakpahan; M. Rafa Alfarizi Lubis; Galih Supraja

doi:10.55227/ijerfa.v4i4.466

Authors

Hileria Ariella Br Pakpahan Department of Accounting, Universitas Pembangunan Panca Budi
M. Rafa Alfarizi Lubis Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.466

Abstract

Government procurement of goods and services is one of the sectors most vulnerable to fraud, corruption, collusion, and abuse of authority. These irregularities can result in significant financial losses to the state and reduce public trust in government institutions. Therefore, the application of forensic accounting has become increasingly important as an effective tool for detecting, investigating, and preventing fraud in government procurement activities. This study aims to examine the role and application of forensic accounting in government procurement processes and its contribution to enhancing transparency, accountability, and good governance. The research employs a qualitative descriptive approach through a review of relevant literature, regulations, and previous studies related to forensic accounting and public procurement. The findings indicate that forensic accounting techniques, such as fraud investigation, financial data analysis, and evidence examination, play a crucial role in identifying procurement irregularities and supporting law enforcement efforts. Furthermore, the integration of forensic accounting practices into government procurement systems can strengthen internal controls and reduce opportunities for fraudulent activities. It is concluded that forensic accounting serves as an essential mechanism in safeguarding public resources and promoting integrity in government procurement of goods and services.

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