The Transformation of Traditional Auditing Toward Digital Fraud Detection a Systematic Literature Review

This study aims to examine the role of accountants in identifying, mitigating, and detecting fraud in the field of digital technology. In addition, this study identifies patterns, innovations, gaps, and possible developments in the future. The researchers used the Systematic Literature Review (SLR) method with CIMO-LOGIC to support the research questions. The scope of the articles covered a period of 6 years (2020–2025) to evaluate trends, methodologies, and research gaps with 32 samples from Science Direct and Google Scholar. The findings show that technologies such as Artificial Intelligence, Big Data Analytics, CAATTs, Blockchain, and specialized digital tools play an important role in improving accountants' ability to detect and prevent fraud. This study confirms that digitization is a crucial factor that revolutionizes the role of accountants in fraud mitigation, as well as requiring increased digital competence and strengthening of internal controls within organizations. This research has important implications for the development of accounting theory and practice in the era of digitalization. Theoretically, strengthening the literature on the application of digital technology in accounting to detect and prevent fraud provides an empirical basis for how technology can revolutionize accounting mechanisms and confirms the need for the development of digital technology and organizational behavior. In practical terms, this research emphasizes the importance of accountants and auditors adopting digital technology to improve the effectiveness of audits and financial oversight, including investing in security systems and big data to prevent internal and external fraud.