AUDITING ACCOUNTING INFORMATION SYSTEMS TO DETECT AND PREVENT CASH FRAUD IN THE DIGITAL ERA

The digital era has brought significant changes to the management of accounting information systems, including auditing aspects to detect and prevent cash fraud. This study aims to explore the role of auditing accounting information systems (AIS) in identifying and reducing the risk of cash fraud in the digital age. This research employs a library research method and a qualitative approach to analyze the relationships and influences of variables found in various secondary sources. The approach involves collecting and analyzing data from multiple secondary sources, such as scholarly journals, online books, and reliable online platforms like Mendeley, Google Scholar, Google Scholar Theories and Scopus. The results reveal that implementing digital technologies, such as blockchain can enhance audit effectiveness in detecting transactional anomalies. Moreover, strong internal controls and continuous training for auditors are crucial to reducing the likelihood of fraud. This study concludes that integrating digital technologies into AIS auditing can strengthen efforts to prevent cash fraud. It also recommends that companies increase investments in modern auditing technologies to mitigate risks and foster a more transparent work environment.