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Technological developments play an important role in the audit process, one of which is the use of data analytics that are useful to assist auditors in analyzing data, collecting audit evidence, predicting risks that occur and will occur, and other things. The use of data analytics is also applied by public sector auditors to maintain accountability and responsibility for state finances. This study aims to examine the effect of using data analytics on indications of fraud for public sector examiners in Indonesia. Testing and data analysis techniques used STATA version 14, which processed answers from 33 auditors from two representative offices of public sector auditors in Java Province and Sumatra Province. The results of the study state that the use of data analytics has a positive and significant effect on indications of fraud for public sector examiners in the examination process. This means that public sector auditors can detect fraud using data analytics. Keywords: Audit Process; Public Sector Auditors; Data Analytics; Fraud Detection

Using self-reported data from banks in mainland China, I apply a technique used in forensic accounting based on Benford’s Law to detect fraudulent manipulation of non-performing loan (NPL) figures.  I find large data anomalies consistent with false reporting in mainland banks that do not appear in an identically structured survey of Hong Kong banks.  A comparison of different types of data from mainland banks shows no statistically significant anomalies in data for total deposits from customers, operating expenses, net interest income, or non-interest income.

Technological developments play an important role in the audit process, one of which is the use of data analytics that are useful to assist auditors in analyzing data, collecting audit evidence, predicting risks that occur and will occur, and other things. The use of data analytics is also applied by public sector auditors to maintain accountability and responsibility for state finances. This study aims to examine the effect of using data analytics on indications of fraud for public sector examiners in Indonesia. Testing and data analysis techniques used STATA version 14, which processed answers from 33 auditors from two representative offices of public sector auditors in Java Province and Sumatra Province. The results of the study state that the use of data analytics has a positive and significant effect on indications of fraud for public sector examiners in the examination process. This means that public sector auditors can detect fraud using data analytics. Keywords: Audit Process; Public Sector Auditors; Data Analytics; Fraud Detection

Using self-reported data from banks in mainland China, I apply a technique used in forensic accounting based on Benford’s Law to detect fraudulent manipulation of non-performing loan (NPL) figures.  I find large data anomalies consistent with false reporting in mainland banks that do not appear in an identically structured survey of Hong Kong banks.  A comparison of different types of data from mainland banks shows no statistically significant anomalies in data for total deposits from customers, operating expenses, net interest income, or non-interest income.