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Forensic Accounting Pertemuan XII

Forensic Accounting Pertemuan XII. Matakuliah : F0184/Audit atas Kecurangan Tahun : 2007. Learning Outcomes. Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik. 3. Outline Materi.

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Forensic Accounting Pertemuan XII

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  1. Forensic AccountingPertemuan XII Matakuliah : F0184/Audit atas Kecurangan Tahun : 2007

  2. Learning Outcomes • Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik • Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik 3

  3. Outline Materi • Forensic accounting vs Fraud auditing • Forensic accountant ability • Forensic accounting case 4

  4. Forensic Accounting Case There are a variety of ways individuals might fraudulently steal or embezzle company assets: • Through the purchase, payables, and payment system • Through the sales, receivables, and receipt system

  5. Uncovering Evidence • The job role of the accused within the accounting system • The control of the accused person exercises on the accounting system • The knowledge by the accused of the accounting system • The systematic pattern used in covering up the fraud • The extent of the fraud • The personal financial position of the accused, which can be relevant to the motive and can illustrate the benefit

  6. Purchase, Payables and Payment System

  7. False Expense Report

  8. False Supplier Invoices

  9. False Information • False financial statements • Overstated accounts receivable listings • Overstated statements of income and net worth • False general journal entries • Altered internal company records • Fictitious customer credit information • False asset valuations

  10. Sales, Receivable and Receipt System

  11. Key Question of Front-End Fraud • Do recorded sales represent all company sales? • Has the company unexpectedly experienced reduced sales from some of its oldest and best customers? • Are all revenues recorded?

  12. Key Question of False Sales Invoices • Are recorded sale amounts the actual sales amounts? • Can sales be confirmed with customers? • Are sale amounts reasonable in the circumstances?

  13. Key Question for Lapping • Are the amounts recorded as owing to the company actually still owing to the company? • Are deposit from a person/company being used to cover someone or other company’s debts?

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