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Pengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi ForensikPengertian Akuntansi Forensik

Agenda kita ..........Agenda kita ..........Agenda kita ..........Agenda kita ..........Agenda kita ..........Agenda kita ..........Agenda kita ..........Agenda kita ..........

Pengertian

Ruang Lingkup

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Karir

Pengguna Jasa

Lain-lain

Agenda I & II

PPPPPPPPengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkupengertian & Ruang Lingkup

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Pengamat

Pers

FORENSICFORENSIC

ACCOUNTACCOUNTINGING

latarlatar belakangbelakang

5

Mahasiswa Dosen

ACCOUNTACCOUNTINGING

CONFUSED ??CONFUSED ?? Forensic Acctg = audit

forensik ?Apa sih

Forensic Acctg .. Apa sih modal

untuk menjadi akuntan forensik Forensic

Acctg = Fraud

Auditing?

Apa sih peran akuntan forensik

MahasiswaMahasiswa

Forensic Acctg = Audit Investigatif?

Siapa sih yang bisa

menjadi akt forensik?

Forensic Acctg = investigasi?

DosenDosen

6

Auditing?

Forensic ReportForensic ReportForensic ReportForensic ReportForensic ReportForensic ReportForensic ReportForensic Report

Whats forensic accountingWhats forensic accountingWhats forensic accountingWhats forensic accountingWhats forensic accountingWhats forensic accountingWhats forensic accountingWhats forensic accounting

Forensic = belonging to, used in, or suitable to courts or judicature or to public discussions and debate (Websters dictionary)

Forensic is related to suicide, homicide, bomb, rape, injury? Ilmu kedokteran forensik, disebut juga ilmu kedokteran kehakiman, merupakan salah satu mata ajaran wajib dalam Ilmu kedokteran forensik, disebut juga ilmu kedokteran kehakiman, merupakan salah satu mata ajaran wajib dalam rangkaian pendidikan kedokteran di Indonesia, dimana peraturan perundangan mewajibkan setiap dokter untuk membantu melaksanakan pemeriksaan kedokteran forensik bagi kepentingan peradilan bilamana diminta oleh polisi penyidik. Ilmu Kedokteran Forensik adalah cabang spesialistik ilmu kedokteran yang memanfaatkan ilmu kedokteran untuk kepentingan penegakan hukum

Forensic in the accounting profession deals with the relation and application of financial facts to legal problems

Forensic accounting evidences are oriented to a court of law whether thats civil or criminal law

Forensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting Defined

Forensic accounting is the action of identifying, recording, settling, extracting, sorting, reporting, and verifying past financial data or other accounting activities for settling current or prospective legal disputes or using such past financial data for projecting future financial data to settle legal disputes.Source: Forensic and Investigative Accounting (CCH)Source: Forensic and Investigative Accounting (CCH)--------------------------------------------------------

When the death of a company occurs under mysterious circumstances, forensic accountants are essential. Other accountants look at the charts but forensic accountants actually dig into the body.

Douglas Carmichael

Forensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting DefinedForensic Accounting Defined

Forensic accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meet standards required by courts of law. Fraud investigations are part of forensic accounting. Forensic accountants apply special skills in accounting, auditing, finance, quantitative methods, law, research, and investigative skills to collect, analyze, and evaluate evidential matter and to investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communcate findings. Finance and quantitative skills are especially important to forensic accountant who calculate damages. As fraud examiners, forensic accountants are a mix of accountant and private investigators. (Hopwood et.al, 2008)

Definition of Forensic AccountingDefinition of Forensic Accounting

Forensic accounting is the application of accounting, tax,auditing, finance, quantitative analysis, investigative andresearch skills, and an understanding of the legal process forthe purpose of identifying, collecting, analyzing, andinterpreting financial or other data or issues in connectionwith:with:

1) Litigation services: providing assistance for actual, pending orpotential legal or regulatory proceedings before a trier of fact inconnection with the resolution of disputes between parties, or

2) Non-litigation services: performing analyses or investigationsthat may require the same skills used in 1, above, but may notinvolve the litigation process.

Definition of Definition of Definition of Definition of Definition of Definition of Definition of Definition of Forensic Forensic Forensic Forensic Forensic Forensic Forensic Forensic AuditingAuditingAuditingAuditingAuditingAuditingAuditingAuditing

Forensic auditing is a type of auditing that specifically looks for financial misconduct, and abusive or wasteful activity.

It is most commonly associated with gathering evidence that will be presented in a court of law as part of a financial crime or a fraud investigation.

Source: B.L. Derby, Data Mining for Improper Payments, Journal of Source: B.L. Derby, Data Mining for Improper Payments, Journal of Government Financial Management, Winter, 2003, pp. 10-13

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Forget the stuffed white shirt, forensic accountants are more parts Philip Marlowe than Casper Milquetoast. They open the books and crack the code, transforming a dull science of numbers into a suspenseful mystery with a logical, even riveting resolution.Cory Johnson

Definition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic AuditorDefinition of Forensic Auditor

Someone who can look behind the facade--not accept the records at their face value--someone who has a suspicious mind that the documents he or she is looking at may not be what they purport to be and someone who has the expertise to go out and conduct very detailed interviews of individuals to develop the truth, especially if some are presumed to be lying.

Robert G. Roche, a retired chief of the IRS Criminal Investigation Division of the IRS

Forensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud Auditing

Forensic Accountant:A forensic accountant may take on fraud auditing engagements and may be a fraud auditor, but he or she will also use other accounting, consulting, legal skills in broader engagements. In addition to accounting skills, he or she will need a working knowledge of the legal system and she will need a working knowledge of the legal system and excellent communication skills to carry out expert testimony in the courtroom and to aid in other litigation support engagements.

Crumbley, Heitger, Smith, Forensic and Investigative Accounting (CCH)

Forensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud AuditingForensic Accounting vs. Fraud Auditing

Fraud Auditor:An accountant especially skilled in auditing who is generally engaged in auditing with a view toward fraud discovery, documentation, and prevention.------------------------------------------------------Economic crimes and fraud often do not involve obvious evidence like the smoking gun. Forensic accountants look behind the deals and the smoking gun. Forensic accountants look behind the deals and handshakes and probe beyond the numbers to uncover the reality of financial situations.Source: D.W. Squires, Problems Solved with Forensic Accounting: A Legal Perspective, Journal of Forensic Accounting., Vol. IV (2003),. P. 131.

Forensic accounting is reactive while fraud audit is proactive

Some of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functionsSome of fraud auditor functions

Fraud auditing creating an environment that encourages the detection & prevention

Fraud auditing cant be reduced to a simple checklist. Its an awareness in the broadest sense of many components such as human thing, OB, fraud risk, red-flag etc

The fraud auditor should set the standard such as code of conduct, conflict-of-interest policy, agreement with vendorconflict-of-interest policy, agreement with vendor

The fraud auditor must know the realm of fraud possibilities (FRA)

The fraud auditor should know the most direct route for any investigation (in terms of detection purpose)

The fraud auditor has many concerns; one basic is opportunity

The fraud auditor should look at motive and consider the environment in which the employee operates to determine if there is fraud possibilities

Some of Some of Some of Some of Some of Some of Some of Some of fraud fraud fraud fraud fraud fraud fraud fraud examinerexaminerexaminerexaminerexaminerexaminerexaminerexaminer functionsfunctionsfunctionsfunctionsfunctionsfunctionsfunctionsfunctions Fraud examination is methodology for resolving fraud allegations from

inception to disposition. More specifically, fraud examination involves obtaining evidences and taking statements, writing reports, testiying to findings, and assisting in the detection and prevention of fraud (ACFE, 2010).

CFE has concern to establish benefit and identify asset for possible recovery

CFE assesses investigative findings. At various stages of investigation, CFE assesses investigative findings. At various stages of investigation, they must stand back & assess findings measured by the proof standards in order to determine if there is substance to an allegation

Fraud investigation requires the combined skills of well-trained auditor & a criminal investigator. However, finding these skills combined in one person is rare

Fraud investigation dipelajari terutama dari pengalaman, bukan dari buku teks audit atau dokumen pekerjaan tahun lalu.

Agenda III & IV

KKKKKKKKarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasaarir & Pengguna Jasa

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Who Who Who Who Who Who Who Who needsneedsneedsneedsneedsneedsneedsneeds

Forensic Accounting is a relatively new discipline than financial & operational audit which have long history

The federal law in USA together with the increase in fraud in public companies, government, and other white-collar crime create greater need for further development of fraud auditing

Relatively a few CPA & CIA are specifically trained & Relatively a few CPA & CIA are specifically trained & experienced in this discipline. In the USA the largest body of trained & experienced fraud auditing comes from government body & investigation agencies

Recently many corporations & public accountant employ forensic accountant

Lawyer can employ forensic accountant, but many skilled forensic accountants empoy theirselves as PI or consultant

Agenda III & IV

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Hasil kerja ahli forensik sangat membantu untuk mengungkap jati diri korban kejahatan. Pelaku lebih gampang ditelusuri. Ahli forensik bekerja di lahan yang bagi sebagian orang menjijikkan. Tapi bisa mendapat apresiasi. (Hukum Online: Memahami Tugas Dokter Forensik Dibalik Kematian)

What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant What Should a Forensic Accountant Be Be Be Be Be Be Be Be Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?

Mengidentifikasi fraud dgn informasi awal minim

MengIdentifikasi isu-isu keuangan.

Mengetahui & trampil teknik-teknik investigasi.

Mengetahui tentang bukti yuridis.

Menafsirkan informasi keuangan. Menafsirkan informasi keuangan.

Memaparkan temuan.

Mentalitas Investigatif .

Menilai kekuatan-kekuatan dan kelemahan-kelemahan GRC Mampu membuat skenario kerugian potensial akibat fraud. Mampu identifikasi transaksi-transaksi yang exceptional &diragukan.

What Should a What Should a What Should a What Should a What Should a What Should a What Should a What Should a Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Forensic Accountant Be Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?Able to Do?

Mampu Identifikasi saldo yang exceptional & diragukan Mampu membedakan antara error manusia sederhana dan kesalahan disengaja.

Mengetahui bagaimana caranya mengikuti aliran dokumen yang mendukung transaksi-transaksi.

Mengikuti aliran dana ke dalam dan ke luar dari suatu Mengikuti aliran dana ke dalam dan ke luar dari suatu account organisasi.

Mencari dokumen pendukung untuk transaksi-transaksi yang diragukan.

Menelaah dokumen yang janggal, seperti forgery, fake billing; kehancuran data; ketidakteraturan di dalam data keuangan; dan subtitusi salinan untuk dokumen asli.

What Should a What Should a What Should a What Should a What Should a What Should a What Should a What Should a Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?Forensic Accountant Know?

He should know with some degree of depth what the fraud is from following perspectives:

accounting, auditing, control & risk.

regulatory, legal, evidential

social & politic social & politic

human

economic

organizational, culture, motivational

Forensic Accounting Knowledge BaseForensic Accounting Knowledge BaseForensic Accounting Knowledge BaseForensic Accounting Knowledge Base

LAW, forensic & litigation

Investigative auditing/fraud examination

Accounting & basic subjectsCriminology

Forensic Accountant

What Should a What Should a What Should a What Should a What Should a What Should a What Should a What Should a Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know Forensic Accountant Know and Be Able to Do?and Be Able to Do?and Be Able to Do?and Be Able to Do?and Be Able to Do?and Be Able to Do?and Be Able to Do?and Be Able to Do?

Its professional judgment & intituitive derived from knowledge, education, training, acquired skills & experience. No one is born with it !!

When auditor says he has discovered an accounting fraud by accident, it may be no accident; his trained eyes & ears can discern the truth.

Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud investigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigator Tend to be intituitive

Tend to be thinker

Tend to think deductive synthesis

Looking behind & beyond transaction Wherere the weakest in this control ? Wherere the weakest in this control ?

What deviations from conventional good practices ?

Howre off-line transaction handled ? Who can authorize it ?

Whats the nature of work environment ?

Focus on substance

More of an intituitive process than a formal

Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud Thinking as fraud investigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigatorinvestigator

Its difficult to teach, it depends on the right-mind-set (thinking like a thief) & practice

Its mental disposition (ex: persistence, doggedness, communication skill, etc) and intelligence

One seeks relevant info, organizes it in some meaningful way, One seeks relevant info, organizes it in some meaningful way, and then sees the pattern it creates (exceptions, oddies, not fit, not make sense, questionable)

FrFrFrFrFrFrFrFraud investigator aud investigator aud investigator aud investigator aud investigator aud investigator aud investigator aud investigator charactercharactercharactercharactercharactercharactercharactercharacters/traitss/traitss/traitss/traitss/traitss/traitss/traitss/traits

Creativity

Curiosity/inquisitive "a little bit of Sherlock Holmes"

Confidence & composure

Perseverance/persistence

Strong analytic/logical/clear Strong analytic/logical/clear

Analytical, insightful, detail oriented

Intituitive

Fraud Fraud Fraud Fraud Fraud Fraud Fraud Fraud Investigators Investigators Investigators Investigators Investigators Investigators Investigators Investigators MindMindMindMindMindMindMindMind--------SetSetSetSetSetSetSetSet: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind: You Must Change Your Mind--------setsetsetsetsetsetsetset

Fraud dapat dideteksi seperti juga dapat ditemukan secara kebetulan

Metodologi dan teknik-teknik audit keuangan tidak dirancang untuk mendeteksi fraud tetapi dirancang untuk mendeteksi material misstatement.

Mendeteksi fraud lebih dari suatu seni dibanding suatu ilmu pengetahuan (teori). Itu memerlukan inovasi dan pemikiran kreatif maupun ilmu pengetahuan. maupun ilmu pengetahuan.

Ketabahan, ketekunan, dan percaya diri merupakan atribut-atribut penting untuk seorang fraud auditors dibanding kecerdasan IQ.

Every fraud has its own wrinkles. All thieves dont think alike

The culprits leave trails & make mistakes

Checklist & cookbook recipes of financial auditing dont seem to work as well as in fraud auditing (may obscure the fraud case if they are used too soon)

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