Proceedings of International Colloquium on Forensic Accounting and Governance (ICFAG) published by Accounting Department, Universitas Trunojoyo Madura, once a year. ICFAG Proceedings is peer-reviewed, open acces, whose objectives is to publish original papers related to the Forensic Accounting and Governance. ICFAG Proceeding is also dedicated to disseminating the articles for international academicians, researchers, practitioners, regulators, and public societies from any institutional backgrounds. Proceeding ICFAG covered various approach, namely: quantitative, qualitative and mixed method. Proceeding ICFAG focuses related on various themes, topics and aspects of forensic accounting and governance including (but not limited) to the following topics: forensic accounting, fraud auditing, digital forensic, corporate governance, financial criminology, auditing, data control and technology, human governance.