The Student Association of the Accounting Study Program, Faculty of Economics and Business,  University of  Islam Malang, again held a Guest Lecture "Implementation of Investigation Service Standards (SJI) in fraud audits (Fraud) on Wednesday, October 5, 2022. The MoU was signed between the Faculty of Economics and Business, University Islam Malang, with Public Accounting Firm Mahsun, Nordiono, Kukuh & Partner in this activity. In this signing ceremony, FEB UNISMA by the Dean of FEB UNISMA Nur Diana SE, MSi and from KAP MNK & Partner by Dr. H. Kukuh Budianto, M.M., Ak., CA., CPA, CPL, CLI.
In his speech, the Dean of the Faculty of Economics and Business at the Islamic University of Malang, Nur Diana SE, MSi, said that the era of revolution 4.0 requires excellent human resources. One of the mechanisms by the Indonesian government through the Ministry of Education and Culture seeks to improve the competence of human resources in universities through the Merdeka Learning program. Independent Campus or MBKM creates competitive graduates, which can be used as a breakthrough through making policies that have been responded to since 2018 by way of expansion both in collaboration with domestic and foreign universities and the industrial world. One of the efforts is collaborating with KAP MNK & Partners. "With this collaboration, KAP MNK will periodically recruit Accounting students from FEB UNISMA both in the internship program and recruitment by contract before the students graduate. In addition, students benefit from the enrichment of lecture content by the Public Accounting Firm to bring students closer to the world of work, especially if they have a career in the accounting profession," said Diana. 
Diana further said that by signing cooperation with KAP MNK & partners, they facilitated the UNISMA Accounting Study Program by sending practitioners as guest lecturers, to be precise, presenters in various guest lecture events.
Meanwhile, the event continued with a Guest Lecture on the Application of Investigation Service Standards (SJI) in fraud audits with Dr. H. Kukuh Budianto, M.M., Ak., CA., CPA, CPL, CLI (Central IAPI Investigation Service Manager and KAP MNK & Partner Malang) said that in general auditing there must be applicable standards. Moreover, these standards are used to assess financial statements and form opinions. However, if there is cheating is not regulated by these standards.
"An investigative audit is formed to reveal whether or not an act has occurred and its perpetrators to assist stakeholders in concluding the merits of the report from the investigation carried out and used for litigation. However, what determines whether or not an act of financial irregularities or against the law occurs is the judge in court, not the Public Accountant," he said

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