The growth of social media influencer marketing has created new opportunities for fraudulent activities, including fake investment promotions, misleading endorsements, impersonation and deceptive financial schemes. This literature review examines how forensic accounting techniques can strengthen fraud detection mechanisms in identifying and responding to influencer-driven scams, with particular relevance to Malaysia's digital environment. The review synthesises recent studies on transaction tracing, forensic auditing, fraud-risk assessment, financial-statement analysis, digital forensic tools, data analytics and automated monitoring. Existing literature indicates that these techniques help convert financial records and suspicious transaction patterns into evidence that can support earlier fraud detection. The review also highlights the value of combining forensic expertise with artificial intelligence, data analytics and institutional collaboration because influencer-driven scams often move across social media and financial systems. Overall, the literature suggests that forensic accounting strengthens fraud detection by improving the identification, interpretation and investigation of suspicious financial activity, thereby supporting more timely detection of influencer-related fraud and stronger consumer protection in digital financial environments.
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