THE EVALUATION OF COMPLIENCE LEVEL OF COMPUTER AND MOBILE FORENSIC WITH ACPO IN HELPING SPECIAL AUDIT DISCLAIM FRAUD

摘要

The threat on information system security in public service companies is a dangerous thing that often occur. For example, the electricity company in Indonesia, PT PLN, sees the high threat especially is fraud that involving information systems. The company, from 2015 to 2018, found many cases of fraud using information systems. PT PLN established an audit team to collect fraud?s digital evidence by implementing computer and mobile forensic that referring to the guidelines of the Association of Chief Police Officers (ACPO). The purpose of this study is to measure the comlience level of the audits that have been carried out with the ACPO guidelines. Forensic digital examination and analysis procedures must follow and refer to the basic principles or guidelines (guidelines) internationally, such as the Good Practice Guide issued by the Association of Chief Police Officers (ACPO) so that the examination output in the form of digital findings can be accepted as legal evidence at the trial. The study involves 113 digital evidence from the implementation of computers and mobile forensics at PT PLN. Surveys that refer to ACPO are used to measure complience level in handling 113 evidence with ACPO. The results showed that the average of complience has only reached 51%. In more detail, the proportion of evidence (in %) and the level of ACPO?s complience (in brackets and in %) are: 37 (57), 21 (48), 20 (52), 19 (43), and 2 (24).