Investigative Audit and Forensic Accounting from the Perspective of Criminal Procedural Law

DOI

10.2991/978-2-38476-118-0_162How to use a DOI?

Keywords

Criminal Procedural Law; Investigative Audit; Forensic Accounting

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? And what is the position of Forensic Accounting in Criminal Procedure Law? 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 method differs from the theories and doctrines that have emerged in the field of law. Researchers will discover theories that give birth to legal conceptions, legal concepts, and legal principles pertinent to the subject at hand by examining the viewpoints and doctrines in the science of law. Researcher's ability to construct a legal argument to address the current difficulties depends on their understanding of these ideas and theories. As a result, this study is categorized as normative research, which is described as scientific activity based on methodologies, systems, and ideas that aims to understand one or more legal symptoms via analysis. Additionally, a thorough analysis of these legal facts was conducted, which was then followed by measures to address the issues caused by these symptoms.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ramadhana Anindyajati Bachry
AU  - Andika Surya
AU  - Noviard Rizky
PY  - 2023
DA  - 2023/10/10
TI  - Investigative Audit and Forensic Accounting from the Perspective of Criminal Procedural Law
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 1438
EP  - 1444
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_162
DO  - 10.2991/978-2-38476-118-0_162
ID  - Bachry2023
ER  -