C Companies play a vital role in the indonesian economy; however, many still face challenges in implementing good corporate governance. this issue arises from the risk of financial losses caused by ineffective internal controls, which ultimately lead to fraudulent activities. this study aims to elevate internal auditing into a specialized field, specifically corporate forensic auditing, at pt victoria okey, aligned with the collaborative professional standards of auditors and rooted in empirical data and facts. this study employs a descriptive, project-based method with a case study approach and purposive sampling. data were collected through interviews, observations, and reviews of transaction documents or related cases, which were further developed using \\\"follow-the-money\\\" and \\\"follow-the-clue\\\" techniques, alongside in-depth investigations and multi-layered testing to ensure accountability and objectivity. the implementation of this corporate forensic audit utilizes data and facts within the \\\"red flag perspective – investigative stage – action, continuous improvement, and recovery\\\" framework. the results demonstrate that implementing corporate forensic audits can produce audit reports that are more systematic, accurate, exclusive, accountable, and responsible. consequently, this implementation is recommended as a practical solution for companies to improve governance quality and internal controls, thereby supporting strategic corporate decision-making.