Systematic Literature Review: The Influence of Forensic Audit and Anti-Fraud Programs on Money Laundering Crimes with Regulatory Compliance as a Moderating Variable

Ahmad Braja Wahyu; M. Irsan Nasution

doi:10.55927/fjst.v4i9.225

Authors

Ahmad Braja Wahyu Universitas Pembangunan Panca Budi Medan
M. Irsan Nasution Universitas Pembangunan Panca Budi Medan

DOI:

https://doi.org/10.55927/fjst.v4i9.225

Keywords:

Forensic Audit, Anti-Fraud Program, Money Laundering, Regulatory Compliance, Systematic Literature Review

Abstract

This study aims to systematically examine the influence of forensic auditing and anti-fraud programs on the prevention and detection of money laundering crimes, with regulatory compliance as a moderating variable. Using the Systematic Literature Review (SLR) method, a total of 30 peer-reviewed articles published between 2013 and 2024 were analyzed to identify patterns, variable relationships, and the effectiveness of forensic and anti-fraud interventions. The results reveal that forensic audits significantly contribute to detecting suspicious financial activities and uncovering money laundering schemes. Meanwhile, well-structured anti-fraud programs enhance internal control systems and reduce fraud risks. Regulatory compliance—particularly with Know Your Customer (KYC), Anti-Money Laundering (AML) protocols, and mandatory reporting of suspicious transactions—was found to strengthen the relationship between forensic audits, anti-fraud programs, and the effectiveness of money laundering prevention. This study provides strategic implications for regulators, auditors, and financial institutions in reinforcing a comprehensive and proactive approach to combating financial crimes.

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