Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Forensic Accounting
Pertemuan XII
Learning Outcomes
• Mahasiswa diharapkan mengetahui fungsi dari akuntansi
forensik
• Mahasiswa diharapkan mengetahui langkah-kangkah
dari akuntansi forensik
3
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Outline Materi
• Forensic accounting vs Fraud auditing
• Forensic accountant ability
• Forensic accounting case
4
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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
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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
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Purchase, Payables and Payment System
False Expense
Reports
False Supplier
Invoices
False Information
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False Expense Report
Nonbusiness
items
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Inflated items
Fictitious
items
Duplicate
items
False Supplier Invoices
No goods have been delivered or services
rendered
The quantity or price is inflated
The quality has been compromised
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False Information
•
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•
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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
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Sales, Receivable and Receipt System
Front-end
Fraud
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False Sales
Invoice
Lapping
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?
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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?
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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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