Authors - Putu Putri Prawitasari, Shefali Saluja, Jonathan Jacob Paul Latupeirissa Abstract - Financial statements are vital for conveying a company's performance and financial health, yet fraudulent financial reporting remains a significant concern, especially involving fraud hexagon schemes. This study investigates the integration of advanced technologies to combat fraud hexagon schemes and improve auditing effectiveness in the digital era. Through a comprehensive literature review of academic sources from the Scopus database, this research identifies the limitations of traditional auditing in detecting complex fraud patterns. Findings reveal that the adoption of technology-based tools such as data analytics, artificial intelligence, machine learning, and blockchain enhances auditors’ ability to detect anomalies and suspicious activities more efficiently and accurately. Furthermore, combining these technologies with robust corporate governance and auditor expertise strengthens fraud prevention mechanisms. The study concludes that leveraging digital innovations within a holistic fraud detection framework significantly advances audit quality and fraud mitigation strategies in contemporary financial environments.
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