The Role of Forensic Accounting in Detecting Cyber Fraud in the Digital Era

Abstract

The development of digital technology has significantly increased the efficiency of financial transaction systems; however, it has also given rise to various forms of technology-based financial crimes known as cyber fraud. The complexity of cyber fraud often renders conventional auditing methods ineffective in detecting fraudulent activities. In this context, forensic accounting has emerged as an investigative approach that utilizes financial analysis techniques and digital technology to uncover fraud within modern financial systems. This study aims to systematically examine the role of forensic accounting in detecting cyber fraud in the digital era. The research method employed is a Systematic Literature Review (SLR), involving stages of identification, screening, and eligibility assessment of scientific articles published between 2022 and 2026. Out of ten identified articles, six accredited journals were selected as the primary sources of analysis based on their relevance and publication quality. The findings indicate that the application of forensic accounting, supported by technologies such as artificial intelligence, big data analytics, and digital forensic tools, enhances the effectiveness of cyber fraud detection through digital transaction analysis and the identification of anomalous financial patterns. This study contributes theoretically to the development of forensic accounting literature and offers practical implications for organizations in strengthening monitoring systems and preventing cyber fraud in the digital era.