The role of data analytics for detecting indications of fraud in the public sector

Technological developments play an important role in the audit process, one of which is use data analytics that are useful to assist auditors analyzing data, collecting evidence, predicting risks occur and will occur, other things. The also applied by public sector maintain accountability responsibility for state finances. This study aims examine effect using on indications fraud examiners Indonesia. Testing analysis techniques used STATA version 14, processed answers from 33 two representative offices Java Province Sumatra Province. results has a positive significant examination process. means can detect analytics. Keywords: Audit Process; Public Sector Auditors; Data Analytics; Fraud Detection