Nature of Fraud

8/16/2019 Nature of Fraud

1/51

NATURE of FRAUD


2/51

PENDAHULUAN Akuntansi Forensik

Akuntansi

suatu proses meng-identifikasi-kan, mengukur sertamelaporkan informasi ekonomi yang memungkinkan adanyapenilaian serta keputusan yang jelas, tegas bagi pihak yangmembutuhkan dan menggunakan informasi ekonomitersebut ( American Accounting Asociation)

Forensik

the application of scientific knowledge to legal problems(Merriam Webster)


3/51

Definisi Akuntansi Forensik

penerapan disiplin akuntansi dalam arti luas, termasuk auditing pada masalah hukum untuk penyelesaianhukum di dalam atau di luar pengadilan (Tuanakotta)

akuntansi yang akurat untuk tujuan hukum, atauakuntansi yang tahan uji dalam kancah perseteruanselama proses pengadilan, atau dalam prosespeninjauan yudisial, atau tinjauan administratif (D.Larry Crumbey)

Ukuran akuntansi forensik -> ketentuan hukum danperundang-undangan


4/51

Penerapan AkuntansiForensik

Dalam proses litigasi (hukum) baik di pengadilanmaupun diluar pengadilan

Sederhana (pembagian harta warisan) s.d. Kompleks(White Collar Fraud/Crime)


5/51

Segitiga Akuntansi Forensik

Titik pertama : kerugian (Akuntansi)

Titik kedua : perbuatan melawan hukum (Hukum)

Titik ketiga : hubungan kausalitas antara kerugian danperbuatan melawan hukum (Audit)


6/51

Audit Forensik

Definisi:

Proses pengujian dan pengevaluasian informasi keuangan individu

atau perusahaan yang akan digunakan sebagai bukti di

pengadilan. Forensic audit dapat dilakukan untuk mengusut

adanya fraud, penggelapan, atau kasus keuangan lainnya

Obyek Forensik Audit:

Data/Informasi Keuangan


7/51

Akuntansi Forensik vs AuditForensik

Audit Forensik bagian dari Akuntansi Forensik

Audit Forensik :

1. Penerapan ilmu auditing

2. Auditor (qualified and independent person)

3. standar audit


8/51

JENIS AUDIT

8

GENERAL AUDIT

PERFORMANCE

AUDIT

COMPLIANCE

AUDIT

Audit terhadap laporan keuangan suatu entitas (perusahaan atau organisasi) yang

akan menghasilkan pendapat (opini) pihak ketiga mengenai relevansi, akurasi, dankelengkapan laporan-laporan tersebut

Audit untuk mengkaji atas setiap bagian organisasi terhadap SOP dan metode yang

diterapkan suatu organisasi dengan tujuan untuk mengevaluasi efisiensi, efektivitas,

dan keekonomisan (3E)

Audit yang menentukan apakah pihak yang diaudit telah mengikuti prosedur, standar,

dan aturan tertentu yang ditetapkan oleh pihak yang berwenang

PROBITY AUDIT

Kegiatan penilaian (independen) untuk memastikan bahwa proses pengadaan

barang/jasa telah dilakukan secara konsisten sesuai dengan prinsip penegakan

integritas, kebenaran, dan kejujuran dan memenuhi ketentuan perundagnan yang

berlaku yang bertujuan meningkatkan akuntabilitas penggunaan dana sektor publik

INVESTIGATIVE AUDIT

Proses mencari, menemukan, dan mengumpulkan bukti secara sistematis yangbertujuan mengungkapkan terjadi atau tidaknya suatu perbuatan dan pelakunya guna

dilakukan tindakan hukum selanjutnya.

FORENSIC AUDITProses pengujian dan pengevaluasian informasi keuangan individu atau perusahaan

yang akan digunakan sebagai bukti di pengadilan. Forensic audit dapat dilakukan

untuk mengusut adanya fraud, penggelapan, atau kasus keuangan lainnya.


9/51

Peran Forensik Audit

Untuk kasus terkait dengan masalah keuanganmembutuhkan ahli yang memahami disiplin ilmukeuangan

menterjemahkan masalah/issue keuangan yangsangat kompleks agar dapat lebih mudah dipahami

seringkali masalah/issue keuangan tersebutmerupakan bukti utama yang dipergunakan hakimuntuk menetapkan vonis

perkembangan IT pada saat ini, sangat dibutuhkankeahlian untuk mengidentifikasi, melakukaninvestigasi, melakukan pengujian, eksaminasi, analisis,dan menginterpretasikan data/dokumen keuangan


10/51

Kompetensi Auditor Forensik

mampu untuk melakukan investigasi, mengidentifikasi, dan menganalisisinformasi keuangan, untuk dapat menentukan pihak-pihak yang terlibatdengan suatu kasus. mampu untuk menelusuri aliran keuangan (follow themoney). mampu mengungkapkan asset yang disembunyikan,mengidentifikasi penghasilan yang tidak dilaporkan, menghitung kerugianatau keuntungan yang seharusnya, dan membantu penegak hukum serta

jaksa terkait berbagai issue keuangan dalam suatu kasus.

memiliki skill yang merupakan kombinasi dari keahlian keuangan khususseperti akuntansi, auditing, dan finance, serta kemamuan non keuanganseperti kreativitas, persisten, melakukan pertimbangan, kemampuankomunikasi, dikombinasikan dengan kecurigaan profesional, integritas, dankemampuan dalam memahami proses hukum atau litigasi.

Mampu menterjemahkan berbagai bukti audit menjadi bukti-bukti yang validdi pengadilan maka harus memahami mengenai alat bukti yangdipergunakan di pengadilan Indonesia sebagai diatur dalam pasal 184KUHAP


11/51

LHA

Simpulan

Bukti

Audit

INPUT

ASERSI

Informasi

Keuangan

PROSESPhysical Examination,

Confirmation,

Documentation,

Observation,

Inquires of the clients,

Mechanical Accuracy,

Analytical Procedures

L H A

Simpulan

Bukti Audit

PROSESPengidentifika-

sian, pengukuran,

pencatatan,

pengklasifikasian,

peringkasan,

penyajian data

keuangan

OUTPUT

ASERSI

Informasi

Keuangan

INPUT

Dokumen

Transaksi/

Bukti

Akuntansi

11


12/51

Pembuktian:

(Barang Bukti &

Alat Bukti)

• Melawan Hukum

• Memperkaya diri

atau korporasi

• Merugikan

Keuangan negara

Alat Bukti:

(1) keterangan saksi;

(2) keterangan ahli;

(3) surat;(4) petunjuk dan;

(5) Keterangan

terdakwa.

Bukti Audit:

• Pemeriksaan fisik;

• Konfirmasi;

• Hasil pemeriksaan

kelengkapan dokumen;

• Observasi;

• Keterangan lisan/tulisan

dari pihak lain atas

pertanyaan auditor;

• Hasil uji perhitungan dan

penelusuran kembali;dan

• Prosedur analitis.

STANDAR AUDIT KUHAP Ps 184 PERSIDANGAN


13/51

Pembuktian dengan

Forensik Audit

Menghitung Kerugian Negara/Pihak lainnya

Aliran keuangan (Follow the money)

Asset tracing

Penilaian (valuation)

Analisis Keuangan

Rekonstruksi akuntansi (Accounting reconstruction)

Digital Forensik

In depht interview


14/51

INVESTIGATION

(Audit Investigatif) IF FRAUD HAPPEN -> Penindakan

-> Fraud Audit or Audit Investigatif or Investigasi

Mengapa harus dilakukan investigasi :

Identifikasi penyimpangan/fraud

Identifikasi pelaku penyimpangan

Menghentikan fraud

Memberikan sinyal kepada seluruh organisasi bahwa tidak adatoleransi terhadap fraud

Menentukan besarnya kewajiban atau kerugian yang mungkin

terjadi

Membantu memfasilitasi recovery kerugian

Menghentikan kerugian dimasa mendatang

Mitigasi kemungkinan akan terjadi kembali

Memperbaiki pengendalian intern yang lemah

14


15/51

Audit Investigasi

Audit investigasi adalah kegiatan pemeriksaan

dengan lingkup tertentu yang tidak dibatasi

periodenya, dan lebih spesifik pada area - area

pertanggungjawaban yang diduga mengandung

inefisiensi atau indikasi penyalahgunaan wewenang

atau penyimpangan dengan hasil audit berupa

rekomendasi untuk ditindaklanjuti bergantung pada

derajat penyimpangan wewenang yang ditemukan.

15


16/51

Dasar Pelaksanaan

Investigasi

Pengaduan masyarakat / whistleblower

Informasi media massa (cetak, elektronik, dsb)

Pengembangan hasil audit Hasil kegiatan intelijen/Kajian Mandiri

Perintah dari Menteri atau Presiden

Permintaan dari Eselon I lain

Permintaan dari Instansi lain(Kem. lain/LPND,MenPAN, Komisi Ombudsman, dll)

Permintaan dari instansi penegak hukum (KPK,Kejaksaan dan Kepolisian)


17/51

FRAUD

17


18/51

FRAUD

FRAUD is on intentional untruth or a dishonestscheme used to take deliberate and unfairadvantage of another person or group of persons.

It include any means, such as surprise, trickery, orcunning, by which one cheats another (ACFE)

All multifarious means which human ingenuity candevise, and which are resorted to by one individualto get an advantage over another by falsesuggestions or suppression of the truth. It includes

all surprise, trick, cunning or dissembling, and anyunfair way by which another is cheated (Black Law Dictionary(

18


19/51

FRAUD

Perbuatan-perbuatan yang melawan hukum

dilakukan dengan sengaja

untuk tujuan tertentu (manipulasi ataumemberikan laporan yang keliru terhadap

pihak lain)

dilakukan orang-orang dari dalam ataupun

dari luar organisasi

untuk mendapatkan keuntungan pribadi

ataupun kelompok yang secara langsung

atau tidak langsung merugikan pihak lain.


20/51

Unsur-unsur FRAUD

• Adanya perbuatan-perbuatan yang melawan

hukum.11

• Dilakukan orang-orang dalam/ luar organisasi22• Untuk mendapatkan keuntungan pribadi

maupun kelompok33• Secara langsung maupun tidak langsung

merugikan pihak lain44


21/51

Elements of Fraud/White-

Collar Crime

Intent-knowingly to commit a wrongful act or to achievea purpose inconsistent with law or public policy

Disguise of purpose-falsities and misrepresentations

employed to accomplish the scheme

Reliance-by the offender on the ignorance orcarelessness of the victim

Voluntary victim action-to assist the offender

Concealment-of the offence

Concealment is a cornerstone of fraud >< traditional crimes,fraud perpetrators take steps to keep the victim ignorant. Acts infraud schemes designed to conceal include committingoffences too small to be recognised as fraud by the victim

ACFE

21


22/51

Kategori Fraud by Law

The principal categories of fraud or white-collar crime are(ACFE):

Misrepresentation of material facts (or false pretences)

Concealment of material facts

Bribery

Conflicts of interest

Theft of money or property

Theft of trade secrets or intellectual property Breach of fiduciary duty

22


23/51

Misrepresentation of

Material Facts

making of false statements to induce the intended victim to partwith money or property

specific elements of proof of misrepresentation

1. A material false statement2. Knowledge of its falsity

3. Reliance on the false statement by the victim

4. Damages suffered

Example -> An accountant may be prosecuted for fraud who:

1. Certifies that a financial statement fairly presents the financialcondition of the audited company when the accountant knows it

does not.

2. Falsely states that the audit was conducted in accordance withgenerally accepted accounting principles.

3. Deliberately distorts the audit results

23


24/51

Concealment of Material

Facts

Fraud yang dilakukan oleh seseorang yang dalamtugasnya berkewajiban untuk men-disclose fakta yangmaterial

The essential elements of fraud based on failure todisclose material facts are:

1. That the defendant had knowledge

2. Of a material fact

3. That the defendant had a duty to disclose

4. And failed to do so

5. With the intent to mislead or deceive the other party.

The duty to disclose usually depends on the relationshipbetween the parties, missal : akuntan, pengacara, dll

24


25/51

Bribery and Extortion

Bribery includes official bribery, which refers to the corruption of a publicofficial, and commercial bribery or secret commissions, which refer to thecorruption of a private individual to gain a commercial or businessadvantage.

The elements of official bribery generally include:

1. Giving or receiving

2. A thing of value

3. To influence

4. An official act

Type :

1. Official Bribery

2. Commercial Bribery or Secret Commission, The elements of commercial bribery :Giving or receiving A thing of value To influence A business decision Without theknowledge or consent of the principal

3. Illegal Gratuity, is a lesser included offence of official bribery. The elements of anillegal gratuity are: Giving or receiving, A thing of value, For or because of, Anofficial act

25


26/51

Type of Bribery and Extortion

Official Bribery

Commercial Bribery or Secret Commission, The elements ofcommercial bribery :


2. A thing of value To influence

3. A business decision4. Without the knowledge or consent of the principal

Illegal Gratuity, is a lesser included offence of official bribery. Theelements of an illegal gratuity are:


2. A thing of value

3. For or because of

4. An official act

Extortion, is defined as the obtaining of property from another withthe other party

s

consent having been induced by wrongful use ofactual or threatened force or fear. Fear might include theapprehension of possible economic damage or loss. A demand fora bribe or kickback also might constitute extortion

26


27/51

Conflicts of interest

Elements of conflict of interest include:

1. An agent taking an interest in a transaction

2. That is actually or potentially adverse to the principal

3. Without full and timely disclosure to and approval by theprincipal.

An agent includes any person who, under the law, owes a dutyof loyalty to another, including officers, directors, dll

Situations that might give rise to a conflict of interest include:

1. Where the interests of an employer are directly or indirectlyaffected or likely to be affected in some negative way by theprivate actions of an employee.

2. Where private activities of employees impair their ability to pursue

the interests of their employer.3. Where the private activities of employees compromise the

business interests of their employer.

4. Where private activities of employees leave them in a position ofgain or potential gain at the expense of their employer.

5. Where employees use knowledge or information imparted tothem on the job to pursue their own private interests.

27


28/51

Embezzlement

Embezzlement is the wrongful appropriation of moneyor property by a person to whom it has been lawfullyentrusted.

Embezzlement implicitly involves a breach of trust,although it is not necessary to show a fiduciaryrelationship between the parties.

The elements of embezzlement are:

1. The defendant took or converted

2. Without the knowledge or consent of the owner

3. Money or property of another

4. That was properly entrusted to the defendant.

28


29/51

Theft

Theft is defined as the wrongful taking of money orproperty of another with the intent to convert or todeprive the owner of its possession and use. Unlikeembezzlement, the defendant never has lawfulpossession of the property.

Including Theft of money or property and Theft of tradesecrets or intellectual property

The elements of theft typically include:

1. Taking or carrying away

2. Money or property of another3. Without the consent of the owner

4. With the intent to permanently deprive the owner of its use orpossession.

29


30/51

Breach of Fiduciary Duty

Breach of Fiduciary Duty People in a position of trust or fiduciaryrelationship, such as officers, directors, high-level employees of acorporation or business, agents and brokers, owe certain dutiesimposed by law to their principals or employers.

The principal fiduciary duties are loyalty and care:

1. The duty of loyalty requires that the employee/agent act solely in the bestinterest of the employer/principal, free of any self-dealing, conflicts of

interest, or other abuse of the principal for personal advantage. Thus,corporate directors, officers, and employees are barred from usingcorporate property or assets for their personal pursuits, or taking corporateopportunities for themselves. More traditional fraudulent conduct, such asembezzlements, thefts, acceptance of kickbacks, and conflicts of interestalso violate the duty of loyalty, and may be prosecuted as such in additionto or instead of the underlying offence.

2. Corporate officers breach their duty of loyalty if they accept kickbacks,engage in a conflict of interest, or are otherwise disloyal. Corporate officerswho carelessly fail to prevent such conduct, fail to enforce controls, or fail topursue recovery of losses might breach their duty of care. Corporate

defendants in such cases might raise the Business Judgment Rule in defenceby showing that they had no reasonable grounds to suspect such conductor that the cost of prevention or recovery was too high compared to theanticipated returns.

30


31/51

Pembagian Fraud

Occupational frauds : employee, manager, officer, orowner of an organization commits fraud to thedetriment of that organization

External Frauds : pihak diluar organisasi melakukanfraud yang dapat merugikan organisasi, missal : healthcare fraud, internet fraud, etc

31


32/51

Klasifikasi Fraud

(Occupational Fraud)

Penyimpangan atas asset ( Asset Misappropriation)

penyalahgunaan/pencurian aset atau hartaperusahaan atau pihak lain

Pernyataan palsu atau salah pernyataan(Fraudulent Statement)

rekayasa keuangan (financial engineering)

Korupsi (Corruption)

penyalahgunaan wewenang/konflik kepentingan(conflict of interest), penyuapan (bribery),penerimaan yang tidak

sah/illegal (illegal gratuities), dan pemerasansecara ekonomi (economic extortion)

32


33/51

Fraud Tree ClassificationSystem33


34/51

Penyebab Fraud

Fraud Triangle

Pressure/ Tekanan

Opportunity/ Kesempatan

Rationalization/ pembenaran


35/51

FRAUD TRIANGLE

1. Motive (also called incentive or pressure)

While people can rationalise their acts, there needs to be a motive to make them behave the waythey do.

Power is a great motivator. Power can be simply gaining esteem in the eyes of family or co-workers.For instance, many computer frauds are done to show the hacker has the power to do it rather thanto cause intentional harm.

Another motivator is the gratification of a desire, such as greed, or an addiction.

The third motivator is pressure, either from physical stresses or from outside parties.

2. Opportunity

A process may be designed properly for typical conditions. However, a window of opportunity mayarise that creates circumstances for something to go wrong such as failure of the control.

An opportunity for fraud may exist due to poor control design or lack of controls. For example, asystem can be developed that appears to protect assets, but is missing an important control. Anyoneaware of the gap can take what they want without much effort.

Persons in positions of authority can create opportunities to override existing controls, because ifsubordinates or weak controls allow them to circumvent the rules.

3. Rationalisation

Most individuals consider themselves good persons, even i f they occasionally do something bad. To

convince themselves they are still good persons, they may rationalise or deny their acts. For example,these individuals might consider that they were entitled to the stolen item or that if executives breakthe rules, it must be alright for others to do so as well.

Some people will do things that are defined as unacceptable behaviour by the organisation, yet arecommonplace in their culture or were accepted by previous employers. As a result, these individualswill not comply with rules that dont make sense to them.

Some people may have periods of financial difficulty in their lives, have succumbed to a costlyaddiction, or be facing other pressures. Consequently, they will rationalise that they are just borrowingthe money and, when their lives improve, they will pay i t back. Others may feel that stealing from acompany is not bad, thereby depersonalising the act.

35


36/51

Penyebab Fraud

Teori GONE

Greed, motif ini terkait dengan

keserakahan dan kerakusan para

pelaku korupsi


37/51

Penyebab Fraud

Teori GONE

Opportunities, motif ini terkait dengan

sistem yang memberi kesempatan

terjadinya korupsi


38/51

Penyebab Fraud

Teori GONE

Needs, motif ini berhubungan dengan sikap

mental yg tdk pernah cukup, penuh sikapkonsumerisme dan selalu sarat kebutuhan ygtidak pernah usai.


39/51

Penyebab Fraud

Teori GONE

Exposures, motif ini berkaitan dengan

hukuman para pelaku korupsi yg rendah


40/51

Penyebab Fraud

Sistem Pendidikan

• Teaching – Memorizing – Forgetting – Nothing

• Nilai lebih diutamakan daripadaproses/cara mendapatkan nilai


41/51

Tanda Tanda Pelaku Fraud

Living beyond means - gaya hidupnyatidak sesuai dengan penghasilanresminya

An unwillingness to share duties -keengganan untuk membagi pekerjaan

A close personal relationship withvendors or customers – hubungan yangsangat dekat dengan rekanan

sehingga menimbulkan vested interest Rule breakers – cenderung tidak taat

pada aturan


42/51

Deteksi Fraud42


43/51

Deteksi Fraud43


44/51

Deteksi Fraud

Whistleblower System

Risk Assessment

Audit – Three Line of Defense

44

Tiga elemen penaksiran risiko:1. IDENTIFIKASI,2. MENGUKUR,3. MEMPRIORITASKAN.


45/51

Pencegahan Fraud

Eliminate the Motivation and/or Opportunity to

Commit Fraud

Program Dan Pengendalian (COSO)

1. Lingkungan Pengendalian

2. Risk Assessment

3. Control Activities

4. Information Dan Information

5. Monitoring

45


46/51

Risiko Fraud

Risiko adalah sesuatu yang kurangmenyenangkan/ membahayakansebagai akibat dari perbuatan atautindakan (Kamus Besar BahasaIndonesia).

Risiko fraud (sesuatu yang kurangmenyenangkan, setidaknya dari sisi

akibat yang ditimbulkan) yang mungkinterjadi sebagai akibat dari sesuatuperbuatan atau tindakan fraud


47/51

Pengelolaan Risiko FRAUD

4 Aspek pengelolaan Risiko

Assessment :

Identifikasi risiko potensial terjadi fraud dari dalam dan luarorganisasi;

Reduction.

Menetapkan kebijakan dan prosedur yang dirancang untukmencegah dan mendeteksi fraud;

Transfer.

Penggunaan penjaminan atau sarana lain untukmemindahkan risiko berkaitan dengan kejadian fraud;

Acceptance.

Tingkat kerentanan fraud yang akan diterima/ditanggungoleh organisasi.


48/51

Pengelolaan Risiko

merupakan proses pemahaman dari sifatkejadian- kejadian mendatang yangmerepresentasikan ancaman, yang

selanjutnya membuat rencana untukmenyelesaikan (meng-counter).

merupakan proses yang terus-menerusmeningkat dalam dunia usaha dan prosestersebut cocok ”fit” dengan goodgovernance.

Sikluas Pengelolaan risiko yaitu prosesidentifikasi, pengkajian atas pengaruh, danprioritasi tindakan untuk mengendalikan danmenguranginya


49/51

3 Hal Utama Pencegahan

Fraud

• Create and Maintain a Culture of Honesty &high ethics

• Evaluating Antifraud Processes and Controls

• Developing oversight process

49


50/51

Pentingnya Tone at The Top

Komitmen dan pola tindak pemimpin untuk tidak korupsi merupakan keteladanan bagiseluruh unsur dalam organisasi tersebut!


51/51

51

Nature of Fraud

Documents

Transcript of Nature of Fraud