Love-Hate Relationship: Doubts between Truth and Conflict in Forensic Audit

As one of the applicable aspects of accounting, forensic audit encompasses accounting and investigative skills for situations with legal consequences (Oyedoukun, 2015). The term "forensic audit" gained prominence after the 2013 Bank Century case and, most notably, the mega corruption case involving the E-KTP (Electronic ID) which resulted in state losses amounting to IDR 2.3 trillion and was collectively carried out by officials, predominantly members of the DPR (People's Consultative Assembly).

A forensic auditor must undoubtedly possess the necessary expertise and experience, as forensic audit requires extensive and in-depth knowledge of fraud investigation and law (Purjono, 2012). However, unraveling the unique complexities in the quest for truth in a case often intersects with conflicts. This dynamic is likened to a love-hate relationship.

In the pursuit of truth amidst the shadows of conflict, a forensic auditor must have the fortitude to uncover facts, regardless of how harsh the truth may be. On the other hand, this process often generates conflicts, both internal and external, as audit results can have significant impacts on individuals and companies. The truth from forensic audit results is not always embraced with open arms. This is not only due to legal aspects but also because it yields emotional and reputational impacts. The disclosure of fraud cases can mean financial losses and reputational damage for the company and may mark the end of the careers of those involved. However, conflicts arising from forensic audit results are not something to be avoided. These conflicts can serve as a catalyst for change and improvement. Conflicts compel companies to look deeper into their practices, identifying areas that need improvement.


In conclusion, maintaining objectivity is one of the biggest challenges in forensic audit. Auditors must navigate the sea of emotions and pressures without losing focus on facts and evidence. They must be fair and impartial, even though pressures and conflicts often demand otherwise. Conflict and truth typically walk hand in hand in forensic audits, so striking a balance between seeking truth and managing conflict is a key element to becoming a successful forensic auditor.


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