Chapter 1: Introduction
Fraud Examination
Apa Penipuan dan Penyalahgunaan Kerja?
• Penggunaan pekerjaan
• Untuk memperkaya diri sendiri
• Melalui penyalahgunaan yang disengaja atau
penggunaan yang tidak semestinya atas sumber daya
majikan / aset
Defining Fraud
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Berdasarkan hukum umum ada empat unsur
umum, yang semuanya harus ada untuk dikatakan
sebagai fraud:
A Material false statement
Pengetahuan bahwa pernyataan itu salah ketika
diucapkan
Tergantung pada laporan oleh korban
Adanya kerusakan
Defining Abuse (Definisi Penyalahgunaan)
• Sebuah perbuatan curang
• Sebuah praktik korupsi
• Penggunakan atau perlakuan tidak semestinya
– Examples:
• “Borrow” company equipment
• Use employee discounts to purchased goods for friends and
relatives
• Take products belonging to the organization
• Collect more money than due on expense reimbursements
• Take a long lunch or break without approval
• Use sick leave when not sick
• Slow or sloppy work / pelan dan lemah kerja
• Surf the Net at work / jaringan lbh batas
• Work under influence of drugs/alcohol
RESEARCH IN OCCUPATIONAL
FRAUD AND ABUSE
Edwin H. Sutherland
• First defined “white-collar crime”
– Tindak pidana korporasi
– Individuals in corporate capacity
• Theory of differential association
– Kejahatan merupakan hasil dari pembelajaran
– Bukan genetik
– Dipelajari dari kelompok-kelompok pribadi
Donald R. Cressey
• Mempelajari orang yang melakukan
penggelapan
• Mengapa orang menjadi "pelanggar
kepercayaan“
• Mengembangkan Fraud Triangle
The Fraud Triangle
OPPORTUNITY
PRESSURE
RATIONALIZATION
Nonsharable Problems
• Violation of Ascribed Obligation (Pelanggaran dari
kewajiban yang harus dilaksanakan)
• Masalah yang timbul akibat kegagalan pribadi
• Business reversals (kerugian)
• Physical isolation
• Status gaining
• Employer-employee relations
Cressey’s Offender Types
• Independent businessmen
– “Borrowing”
– Funds really theirs
• Long-term violators
– “Borrowing”
– Protect family (mereka menggelapkan untuk menjaga
keluarga mereka dari rasa malu, aib, atau kemiskinan)
– Company cheating them financially
– Company generally dishonest
• Absconders / menghindar
– Take the money and run
– Usually unmarried, loners
– Blame “outside influences” or “personal defects”
W. Steve Albrecht
Nine motivators of fraud
1. Hidup di luar kemampuan
2. Keinginan untuk keuntungan pribadi
3. Hutang pribadi yang tinggi
4. Sangat dekat dengan pelanggan
5. Merasa Gaji tidak sebanding dengan pekerjaan
6. Sikap Wheeler-dealer
7. Tertantang untuk mengalahkan atau merusak sistem
8. Perilaku judi yang berlebihan
9. Tekanan keluarga atau pasangan
The Fraud Scale
• Situational pressures
– Immediate problems with environment
– Usually debts/losses
• Perceived opportunities
– Poor controls
• Personal integrity
– Individual code of behavior
The Fraud Scale
Richard C. Hollinger
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Hollinger-Clark study (1983)
Surveyed 10,000 workers
Theft caused by job dissatisfaction
True costs vastly understated
Employee Deviance
• Two categories:
– Acts against property
– Production violations (goldbricking)
• Strong relationship: theft and concern over
financial situation
Age and Theft
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Direct correlation
Younger employees less committed
But, higher position = bigger theft
Opportunity is only a secondary factor
Job Satisfaction and Deviance
• Dissatisfied employees
– More likely to break rules
– Regardless of age/position
– Trying to right perceived inequities
• Wages in kind
Organizational Controls
• Some impact, but limited
• Hollinger studied five aspects:
– Company policy
– Selection of personnel
– Inventory control
– Security
– Punishment
Hollinger’s Conclusions
• Employee perception of controls is important
• Increased security may hurt, not help
• Employee-thieves exhibit other deviance
– Sloppy work, sick leave abuses, etc.
• “Hydraulic effect”
• Management should be sensitive to employees
• Pay special attention to young employees
Hollinger’s Conclusions
Management must pay attantion to Four key
aspects of policy development
1. Pemahaman yang jelas mengenai perilaku
pencurian
2. Menyebarkan informasi yang positif dan terus
menerus
3. KebijakanPenegakan sanksi
4. Mengumumkan sanksi
The Report to the Nation on Occupational Fraud and Abuse
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Largest fraud study ever
Study of 2,608 fraud cases
Reported by CFEs
Total: $15 billion in losses
$2.2 to $2.5 billion
Costs
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How to measure?
Orgs don’t know what they lose
Opinions of CFEs
Six percent of gross revenues
$400 billion per year
Twice the U.S. defense budget
Position in the Organization - Cases
58%
Employees
Management
Owners
0%
30%
12%
10%
20%
30%
40%
50%
60%
Position in the Organization – Median
Loss
$60,000
Employees
Management
Owners
$0
$250,000
$1,000,000
$200,000 $400,000 $600,000 $800,000 $1,000,000
Median Loss by Gender
$185,000
Male
Female
$0
$48,000
$50,000
$100,000
$150,000
$200,000
Median Loss by Age
• Direct and linear correlation between age
and median loss
• Older tend to occupy higher ranking positions
• Greater access to revenues, assets, resources
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Median Loss by Age
<25
$12,000
26-30
$50,000
31-35
$54,000
36-40
$100,000
$196,000
41-50
51-60
$280,000
60+
$0
$346,000
$100,000
$200,000
$300,000
$400,000
Median Loss by Marital Status
Married
$150,000
$80,000
Divorced
Single
Separated
$0
$54,000
$50,000
$50,000
$100,000
$150,000
Median Loss by Education
High School
(42%)
$50,000
$200,000
College (45%)
Post-Graduate
(13%)
$0
$275,000
$100,000
$200,000
$300,000
Median Loss Per
Number of Employees
1-100
$120,000
100-1,000
$100,000
1,000-10,000
$80,000
10,000+
$0
$126,000
$40,000
$80,000
$120,000
$160,000
Classifying Occupational
Fraud and Abuse
OCCUPATIONAL FRAUD AND ABUSE
CORRUPTION
Bribery
ASSET MISAPPROPRIATION
Cash
Conflicts of Interest
Extortion
Financial
Non-Financial
Larceny
Illegal Gratuities
Inventory
FRAUDULENT STATEMENTS
Skimming
Fraudulent Disbursements
Number of Cases
by Scheme Type
Other
1.0%
Asset Mis
80.4%
Fraud Stmts
4.0%
Corruption
14.6%
Median Loss by Scheme Type
Asset Mis
$65,000
$440,000
Corruption
Fraud Stmts
$4,000,000*
Other
$107, 230
0
1,000
2,000
3,000
4,000
Thousands
*Represents size of misstatement rather than actual cash loss