Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Basic Fraud Audit
Pertemuan X
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
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Outline Materi
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Audit Step
Audit Guidance
Audit Plan
Identify fraud scheme and red flag
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Fraudulent Disbursement
Check Tampering
Register disbursement
Billing
Payroll
Expense reimbursement
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Check Tampering
Forged maker
schemes
Forged
endorsement
schemes
Altered payee
schemes
Concealed check
schemes
Authorized maker
schemes
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Check Tampering
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Forged Maker Schemes
• Obtaining the check
– Employee with access to company checks
– Employee lacking access to company checks
• To whom is check made payable
– To the perpetrator
– To an accomplice
– Payable to “cash”
– Payable to vendor
• Forging the signature
– Free hand forgery
– Photocopied forgery
– Automatic check-signing instruments
• Miscoding fraudulent checks
• Converting the check
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Forged Maker Modus
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Forged Endorsement Schemes
• Intercepting check before delivery
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Employee involve in delivery of check
Poor control of signed check
Theft of returned check
Re-routing the delivery of check
• Converting the stolen check
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Forged Endorsement Modus
Altered Payee Schemes
• Altering check prepared by other :
– Inserting a new payee
– Taking on
• Altering check prepared by the fraudster :
– Eresable ink
– Blank check
• Converting altered check
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Altered Payee Modus
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Concealed Check Schemes
• Employee prepares a fraudulent check and submits it
• Marker sign the check quicly and without adequate
review
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Concealed Check Modus
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Authorized Maker Schemes
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Overriding control through intimidation
Poor control
Special project account
Tampering with signature card
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Authorized Maker Modus
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Check Tampering Detection
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Account analysis through cut-off statement
Bank reconciliation
Bank confirmation
Check tampering red flag
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Voided check
Missing check
Check payable to employee
Altered endorsement or dual endorsement
Return check
Altered payee
Duplicate check
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Check Tampering Prevention
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Check disbursement control
Bank assisted control
Phisical tampering prevention
Check theft control procedures
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Register Disbursement
• False Refund
• False Voids
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False Refund
• Fictitious refund
• Overstated refund
• Credit card refund
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False Refund Modus
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False Void
• Employee withold the customer’s receipt at the time of
sales.
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False Void Modus
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Register Disbursement Detection
• Fictitious Refund and Void Sales
– Closely examine the documentation submitted with cash receipt
• Register Scheme Red Flag
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Inappropriate employee segregation
Cashier have access to control key
Register refund not methodically review
Personal check from cashier found in register
Missing register tapes
Inventory total appear forced
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Register Disbursement Prevention
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Review the segregation of duty
Access to register must be closely
Maintain supervisor near area of the cash register
Review supporting document for void and refund
Review the numerical sequence and completeness of
cash register tapes
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