| dc.description.abstract | In this context, research on the role of investigation in fraud disclosure becomes important to explore methodologies, best practices, and challenges faced in uncovering fraudulent cases. This research can also provide insights into the importance of effective and proactive investigation in dealing with increasingly complex fraud threats in the digital era.This research is a qualitative study with an ethnomethodological approach. The research object is the Regional Inspectorate of Samarinda City, located in Samarinda, East Kalimantan, Indonesia, and the research subject is one of the Auditors working in the Regional Inspectorate of Samarinda City. Data collection techniques include interviews, and data analysis involves data reduction, data presentation, and drawing conclusions.The results of this study indicate that the role of investigation is very important in uncovering fraud, with investigation, work will be more effective and efficient in finding the truth.By using exposure and investigation techniques, the above steps assist the Inspectorate in uncovering fraud and obtaining the truth in a case. In addition, collaboration with law enforcement agencies is also important in determining the next steps regarding the handling of the case.
Keywords: investigation; fraud; law; Inspectorate; techniques | en_US |
