Fraud Audit Education for Vocational High School Students: Prevention, Detection, and Investigation

Ade Hanifa Putri; Rutji Satwiko; Hery Gunawan

doi:10.55927/jpmb.v5i8.65

Authors

Ade Hanifa Putri STIE TRISAKTI Jakarta
Rutji Satwiko STIE TRISAKTI Jakarta
Hery Gunawan STIE TRISAKTI Jakarta

DOI:

https://doi.org/10.55927/jpmb.v5i8.65

Keywords:

Fraud Auditing, Fraud Prevention, Fraud Detection, Integrity

Abstract

This Community Service Program aimed to strengthen fraud auditing literacy among Grade 12 accounting students at SMK Triratna. The program used an educational-participatory approach through interactive lectures, case studies, discussions, and question-and-answer sessions. The activities were conducted on January 19, 2026, and covered fraud concepts based on POJK No. 12 of 2024, the ACFE Fraud Tree, fraud cases, behavioral red flags, fraud schemes, and prevention through internal control and integrity. Qualitative evaluation relied on participant engagement, discussion activity, and responses to questions. The results indicated active participation and improved contextual understanding of fraud risks, ethical conduct, and internal control. The program implies that practical, case-based fraud education can support early development of anti-fraud awareness among prospective workers.

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