Investigative Audit and Forensic Accounting as Tools to Expose Corporate Crime: From the Perspective of Criminal Procedural Law Ramadhana Anindyajati Bachry- Andika Surya- Noviard Rizky
Faculty of Law, Universitas Trisakti
Abstract
Formulation of the problem in this study is what is the difference between Investigative Audit and Forensic Accounting? And what is the position of Investigative Audit in criminal procedural law as a tool in exposing corporate crimes? And what is the position of Forensic Accounting in Criminal Procedure Law as a tool in exposing Corporate Crime? While the purpose of the research is to find out the legal position of Investigative Audit and Forensic Accounting, and to describe how the mechanisms in Criminal Procedural Law, especially the evidentiary aspect in placing Investigative Audit and Forensic Accounting, in uncovering Corporate Crimes. The benefit of this research is to add to the body of knowledge in the field of Criminal Procedure Law and to provide input for lecture material related to Criminal Procedural Law, Special Criminal Procedural Law, and Practice of Criminal Procedural Law. The research method used is doctrinal with the approach taken in this research is the Statute Approach and the Conceptual Approach. The statutory approach is aimed at examining statutory rules that establish norms that are considered included in the category of open-character laws that have been subject to constitutional review. The conceptual approach departs from the views and doctrines that have developed in the science of law. By studying the views and doctrines in the science of law, researchers will find ideas that give rise to legal notions, legal concepts, and legal principles relevant to the issue at hand. Understanding of these views and doctrines is a backbone for researchers in building a legal argument in solving the issues at hand. Thus, this research is included in normative research which is defined as scientific activity based on methods, systematics and certain thoughts that aim to study one or certain legal symptoms by analyzing them. In addition, an in-depth examination of these legal facts was also carried out which was followed up with efforts to solve the problems arising from these symptoms.
