STRENGTHENING PUBLIC TRUST THROUGH DIGITAL FORENSIC AUDIT: A STUDY OF EMERGING PUBLIC SECTOR ACCOUNTABILITY
Keywords:
Digital forensic audit, public sector accountability, public trust, transparencyAbstract
This study aims to examine the role of digital forensic audits in strengthening public trust by improving public sector accountability. In the digital era, various public financial management and administration practices are increasingly vulnerable to potential misuse, data manipulation, and fraud that are difficult to detect using traditional audit methods. The advent of digital forensic audits offers a technology-based approach that enables more effective, transparent, and accurate fraud detection, investigation, and prevention. This study employed a literature review method, examining various academic sources, regulations, and best practices across relevant jurisdictions. The results indicate that digital forensic audits can serve as a strategic instrument in building transparency, strengthening oversight mechanisms, and increasing the accountability of state officials in the eyes of the public. However, challenges such as limited competent human resources, uneven technological infrastructure, and a still-developing regulatory framework are major obstacles to widespread implementation. These findings emphasize the importance of strengthening the capacity of public institutions, investing in technology, and harmonizing regulations to ensure the effectiveness of digital forensic audits as a means of strengthening public trust in the public sector.
Downloads
References
AL-Raggad, A. K., & Al-Raggad, M. (2024a). Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age. Heliyon, 10(18). https://doi.org/10.1016/j.heliyon.2024.e37462
AL-Raggad, A. K., & Al-Raggad, M. (2024b). Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age. Heliyon, 10(18). https://doi.org/10.1016/j.heliyon.2024.e37462
Amalia, D. P., Nurwahyuni, Hasbah, I., & Muchran, M. (2025). The Role of Technology-Based Audits (Digital Audits) in Improving Audit Quality in Accounting Firms Public in the Industrial Era 4.0. IECON: International Economics and Business Conference, 3(1), 161–169.
Azizi, M., Hakimi, M., Amiri, F., & Shahidzay, A. K. (2024). The Role of IT (Information Technology) Audit in Digital Transformation: Opportunities and Challenges. Open Access Indonesia Journal of Social Sciences, 7(2), 1473–1482. https://doi.org/10.37275/oaijss.v7i2.230
Barr-Pulliam, D., Brown-Liburd, H. L., & Munoko, I. (n.d.). The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature. https://doi.org/10.1111/jifm.12148
Darwin, K. (2024a). Strengthening Public and Private Accountability through Digital Forensic Accounting. Sinergi International Journal of Accounting and Taxation, 2(4), 225–238. https://doi.org/10.61194/ijat.v2i4.717
Darwin, K. (2024b). Strengthening Public and Private Accountability through Digital Forensic Accounting. Sinergi International Journal of Accounting and Taxation, 2(4), 225–238. https://doi.org/10.61194/ijat.v2i4.717
Edet, P., & Christopher, D. (2025a). Forensic Accounting and Financial Integrity in the Nigerian Public Sector. 11(3).
Edet, P., & Christopher, D. (2025b). Forensic Accounting and Financial Integrity in the Nigerian Public Sector. 11(3).
Elumilade, O. O., Ogundeji, I. A., Achumie, G. O., Omokhoa, H. E., & Omowole, B. M. (2021). Enhancing fraud detection and forensic auditing through data-driven techniques for financial integrity and security. Journal of Advanced Education and Sciences, 1(2), 55–63. https://doi.org/10.54660/.JAES.2021.1.2.55-63
Gunasegaran, M., Basiruddin, R., & Mohd Rizal, A. (2023). Detecting and Preventing Fraud in e-procurement of Public Sector: A Review, Synthesis and Opportunities for Future Research. International Journal of Academic Research in Business and Social Sciences, 13(1), Pages 1444-1463. https://doi.org/10.6007/IJARBSS/v13-i1/15970
Henriques, J., Caldeira, F., Cruz, T., & Simões, P. (2024). A Survey on Forensics and Compliance Auditing for Critical Infrastructure Protection. IEEE Access, 12, 2409–2444. https://doi.org/10.1109/ACCESS.2023.3348552
Henriques, J. P. M. (2024, May 3). Audit Compliance and Forensics Frameworks for Improved Critical Infrastructure Protection. Audit Compliance and Forensics Frameworks for Improved Critical Infrastructure Protection. Audit Compliance and Forensics Frameworks for Improved Critical Infrastructure Protection. https://estudogeral.uc.pt/handle/10316/115446
Iipumbu, E., Nhamu, I., & Chitauro, M. (2023). A Comparative Analysis of Information Systems Audit and Digital Forensics Processes (SSRN Scholarly Paper No. 4648699). Social Science Research Network. https://doi.org/10.2139/ssrn.4648699
Illési, Z. (2025). Digital Evidence Management for Organizational Legal Compliance. Interdisciplinary Description of Complex Systems : INDECS, 23(3), 217–229. https://doi.org/10.7906/indecs.23.3.3
Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60–95. https://doi.org/10.1108/JFRC-02-2022-0015
Lajoie, P.-L., & Gendron, Y. (n.d.). Contemporary Accounting Research | CAAA Journal | Wiley Online Library. Retrieved September 24, 2025, from https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.70002
Najih, M. K. F. (2025). Forensic Auditing in Fraud Detection and Prevention: Integration of Technology, Internal Audit, and Anti-Fraud Regulation. Fairness, 1(1), 47–63. https://doi.org/10.70764/gdpu-fr.2025.1(1)-04
Netshifhefhe, K., Netshifhefhe, M. V., Mupa, M. N., & Murapa, K. A. (2024). The Role of Forensic Audits in Strengthening Corporate Governance and Mitigating Compliance Risks. 8(4).
Omar, S. S., Nayef, J. M., Qasim, N. H., Kawad, R. T., & Kalenychenko, R. (n.d.). THE ROLE OF DIGITALIZATION IN IMPROVING ACCOUNTABILITY AND EFFICIENCY IN PUBLIC SERVICES.
Otia, J. E., & Bracci, E. (n.d.). Digital transformation and the public sector auditing: The SAI’s perspective. https://doi.org/10.1111/faam.12317
Oyerogba, E. O. (2021). Forensic auditing mechanism and fraud detection: The case of Nigerian public sector. Journal of Accounting in Emerging Economies, 11(5), 752–775. https://doi.org/10.1108/JAEE-04-2020-0072
Putra, S. D., & Riyanta, S. (2025). Digital Forensic Governance Strategy in Indonesia to Realize The Credibility of Accountable and Efficient Public Law Enforcement Agencies. Journal of Social Research, 4(7), 1316–1327. https://doi.org/10.55324/josr.v4i7.2600
Sari, R., & Muslim, M. (2023). Accountability and Transparency in Public Sector Accounting: A Systematic Review. Amkop Management Accounting Review (AMAR), 3(2), 90–106. https://doi.org/10.37531/amar.v3i2.1440
Shakir, S., & Abbas, G. (2020). Role of Forensic Auditing in Enhancing the Efficiency of Public Sector Organization: Role of Forensic Auditing. Reviews of Management Sciences, 2(2), 40–59. https://doi.org/10.53909/rms.02.02.030
Simbolon, R., Adriana, N., Rustam, A., Sulistyowati, N. W., & Rewa, K. A. (2024). The Impact of Forensic Accounting on Financial Fraud Prevention: A Comparative Analysis Across Countries. The Journal of Academic Science, 1(8), 1074–1084. https://doi.org/10.59613/m6jrt421
Tariq, M. U. (2025). Digital Accountability: Revolutionizing Public Sector Transparency and Service Delivery. In Enhancing Public Sector Accountability and Services Through Digital Innovation (pp. 129–154). IGI Global Scientific Publishing. https://doi.org/10.4018/979-8-3693-9251-5.ch004
Udrescu, L.-M. (2024). The Evolution and Impact of Digital Transformation on Internal Audit and Managerial Control in Public Institutions. Proceedings of the ... International Conference on Economics and Social Sciences., 6(1), 187–198.
Wahyuandari, W. (2025). The Role of Forensic Auditing in Detecting and Preventing Financial Fraud in Organizations. The Journal of Academic Science, 2(1), 212–221. https://doi.org/10.59613/1hay7432
Wijesooriya, C., & Basnayake, R. (2024). Digital Transformation in Redefining the Role of the Finance and Audit Professional of the Future. In A. Perdana & T. Wang (Eds.), Digital Transformation in Accounting and Auditing: Navigating Technological Advances for the Future (pp. 61–104). Springer International Publishing. https://doi.org/10.1007/978-3-031-46209-2_3
Yoon, S. (2020). A Study on the Transformation of Accounting Based on New Technologies: Evidence from Korea. Sustainability, 12(20), 8669. https://doi.org/10.3390/su12208669
