The Role of Digital Technology Literacy and Auditor Independence in Improving Fraud Prevention Effectiveness: A Study at BPR Delta Artha Sidoarjo
Peran Literasi Teknologi Digital dan Independensi Auditor Dalam Meningkatkan Efektivitas Pencegahan Fraud : Studi Pada BPR Delta Artha Sidoarjo
DOI:
https://doi.org/10.21070/ups.11091Keywords:
Fraud Prevention, Digital Technology Literacy, Independence Auditor, Internal AuditAbstract
This study aims to analyze the role of digital technology literacy and auditor independence in improving fraud prevention effectiveness at BPR Delta Artha Sidoarjo. The study uses a qualitative approach with data collected through observation, interviews, and documentation. Informants include the administrative department, compliance department, internal auditors, and external auditors from a Public Accounting Firm (PAF). The findings show that digital technology, especially the Core Banking System (CBS), supports recording, reporting, and data access. However, its use is still limited to administrative purposes and has not been optimized for early fraud detection. Auditor independence has been implemented formally, but its effectiveness is still limited by organizational structure and periodic audits. Therefore, auditors mainly play an evaluative rather than preventive role. The study concludes that improving human resource competence, optimizing digital technology, and strengthening auditor independence are important to enhance fraud prevention effectiveness.
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