Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Basic Fraud Audit
Pertemuan VIII
Learning Outcomes
• Mahasiswa diharapkan mampu mengidentifikasi
langkah-langkah dalam melakukan audit atas
kecurangan
• Mahasiswa dapat melihat red flag atau symptom atas
suatu kejadian didalam setiap transaksi
• Mahasiswa dapat melakukan audit atas kecurangan
3
Bina Nusantara
Outline Materi
•
•
•
•
Audit Step
Audit Guidance
Audit Plan
Identify fraud scheme and red flag
4
Bina Nusantara
Conflict of Interest
Other
schemes
Purchase
schemes
Sales
schemes
5
Bina Nusantara
Purchase Schemes
Turnaround
sales
Unique
asset
Overbilling
6
Bina Nusantara
Sales Scheme
Under
Billing
Write Off
Sales
7
Bina Nusantara
Other Schemes
Business
diversions
Resource
diversions
Financial
disclosure
8
Bina Nusantara
Conflict of Interest Scheme Scheme
9
Bina Nusantara
Conflict of Interest Detection
Method can be use :
• Tips and complaints
• Comparison of vendor addresses with employee
addresses
• Review of vendor ownership
• Review of exit interviews and comparison of vendor
addresses to addresses of subsequent employers
• Interviews of purchasing personnel for favorable
treatment of one or more vendors
10
Bina Nusantara
Conflict of Interest Prevention
• A policy that requiring employee to complete an annual
disclosure statement of conflict of interest
• Added conflict of interest clause in the contract with
vendor
• Communication with employee regarding their other
business interest
11
Bina Nusantara
Asset Misappropriation
Inventory
and all
Other
Assets
Cash
12
Bina Nusantara
CASH
Cash Larceny
Fraudulent
Disbursement
Skimming
Cash
13
Bina Nusantara
Skimming Schemes
Unrecorded
sales
Understated
sales and
receivables
Theft of
checks
trough the
mail
Short-term
skimming
14
Bina Nusantara
Skimming Scheme
15
Bina Nusantara
Unrecorded Sales
Register
manipulation
Skimming
during non
business
hours
Poor
collection
procedures
Skimming of
“Off-site
Sales”
16
Bina Nusantara
Unrecorded Sales Modus
17
Bina Nusantara
Understated Sales and Receivables
False
Discount
Difference
between actual
purchase price
than cash
register record
Difference
between actual
purchase item
than cash
register record
18
Bina Nusantara
Understated sales and receivables Modus
19
Bina Nusantara
Theft of checks trough the mail
• Single employee is in charge of opening the mail and
recording the receipt of payment
• Taking checks received in the mail, failling to record
these check, and substituting them for collection of
currency
20
Bina Nusantara
Theft of Checks Trough the Mail
21
Bina Nusantara
Short Term Skimming
Converting
Stolen Check
Concealing the
Fraud
22
Bina Nusantara
Converting Stolen Check
Dual
endorsement
False
company
account
Altered
payee
designation
Check for
currency
substitution
23
Bina Nusantara
Concealing the Fraud
• Destroying or altering records of the transaction
• Concealing receivables skimming scheme
– Lapping
– Stolen statements
– False account entries
• Debit accounts
• Debiting existing or fictitious accounts
• Writing off account balances
– Inventory padding
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Bina Nusantara
Short Term Skimming Modus
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Bina Nusantara