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Fraud Scheme Pertemuan IV

Fraud Scheme Pertemuan IV. Matakuliah : F0184/Audit atas Kecurangan Tahun : 2007. Learning Outcomes. Mahasiswa diharapkan mampu mengidentifikasi berbagai macam jenis kecurangan atau fraud Mahasiswa dapat melihat dan menganalisa symptom sebagai dasar untuk melakukan fraud audit

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Fraud Scheme Pertemuan IV

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  1. Fraud SchemePertemuan IV Matakuliah : F0184/Audit atas Kecurangan Tahun : 2007

  2. Learning Outcomes • Mahasiswa diharapkan mampu mengidentifikasi berbagai macam jenis kecurangan atau fraud • Mahasiswa dapat melihat dan menganalisa symptom sebagai dasar untuk melakukan fraud audit • Mahasiswa dapat menghubungkan antara symptom dengan hasil audit yang dilakukan 3

  3. Outline Materi • Fraud Scheme • Red Flag / Symptom • Threat and sources of threat 4

  4. Sources of Fraud Symptom (Red Flag) 5 Bina Nusantara

  5. Employee 6 Bina Nusantara

  6. Management 7 Bina Nusantara

  7. Investment Numerous investment scams : Unreasonable promised rates of return Investment that do not make sound business sense Pressure to get in early on investment Tax avoidance schemes Investment that not suitable for your risk Pressure to put all your saving into a particular investment 8 Bina Nusantara

  8. Fraud Threat Internal Sources • Officer of a company create false financial reports to improve their own performance measurement • Managers inflate their expense accounts or turn blind eye to supplier fraud in exchange for kickbacks • Other employees commit fraud such as embezzlement, cash skimming, or account receivable lapping 9

  9. Fraud Threat (Con;t) Internal Sources • Corporate directors defraud a company’s shareholders through fraudulent financial reporting, stock market manipulation, or insider trading • Employee theft or misappropriation of assets, which may involve collusion with outside vendors or suppliers 10

  10. Fraud Threat (Con;t) External Sources • Supplier falsify or duplicate invoices. • Competitors victimize a company through industrial espionage or price fixing. • Con artists defraud a company with schemes involving products, services, or investment opportunities that never materialize 11

  11. Fraud Threat (Con;t) External Sources • Customers commit fraud through false credits posted to their accounts or through rebate coupon frauds 12

  12. Challenge to the threat • Audit trail or documentation • Disposable assets • Altering records • Destruction records • Fictitious records 13

  13. Auditor Component To effectively overcome the issue that we already discussed above, fraud auditor should have following perspectives: • Human and individual • Organizational, cultural and motivational • Economic or competitive • Social • Regulatory, legal and evidential • Accounting, audit, and internal control 14

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