The focus of this research is to find on how big data could be used in forensic accounting and be a solution in this COVID-19 (Corona Virus Disease 2019) era. Nowadays, industrial revolution 4.0 rises together with the sophisticated technologies that would give a big changes and impacted automation in lots of fields, especially accounting forensics. In one side, forensic accounting require technologies that can help in analytics processes to increase the quality of the information. Big data implementation in forensic accounting can help the system to analyze data in big amounts and create values for the information as a result for forensic accounting process. Implementation of technologies could help companies to work at their best during this pandemic condition. The presence of technologies in industrial revolution 4.0
