ANALYSIS OF AUDIT CHALLENGES IN FRAUD PREVENTION EFFORTS IN THE BANKING INDUSTRY AT BSI KCP SUDIRMAN ATAS, PEKANBARU CITY

Abstract

This study aims to analyze the various challenges faced by auditors in detecting and preventing fraud in the Islamic banking industry, specifically at Bank Syariah Indonesia (BSI) KCP Sudirman Atas, Pekanbaru City. As one of the Islamic economic centers in Sumatra, Pekanbaru particularly the Sudirman Atas area faces unique risk dynamics alongside increasing banking digitalization. The research method used is descriptive qualitative with a literature review and case analysis approach.The results indicate that the main audit challenges include the complexity of sharia based transactions, limited auditor competency in information technology, and the risk of human error that creates loopholes for fraud. This study also relates these findings to recent disruptions in Islamic banking services suspected to be linked to cyberattacks and weaknesses in internal control systems. In conclusion, strengthening technology based auditing (continuous auditing), improving auditor competencies, and enhancing human resource integrity are key strategies for fraud mitigation in the future, particularly at BSI KCP Sudirman Atas Pekanbaru.