Background Pertemuan II Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007.
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Transcript of Background Pertemuan II Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007.
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BackgroundPertemuan II
Matakuliah : F0184/Audit atas KecuranganTahun : 2007
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Bina Nusantara
• Mahasiswa diharapkan mampu mendefinisikan fraud
• Mahasiswa akan mampu mengindentifikasi fraud berdasarkan kriterianya
Learning Outcomes
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Bina Nusantara
• Fraud Definition• Fraud Theory / Principles of Fraud
– Opportunity– Pressure– Rationalizm
• Fraud Component
Outline Materi
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Fraud Theory
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Opportunity
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OPPORTUNITY
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Control Factor
Lack of control that prevent and/or detect fraudulent behavior :– Control environment– Accounting system– Control procedures
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Control Environment
• Management role’s and examples (Tone at the Top)
• Management communication• Appropriate hiring• Clear organization structure and assigned
responsibility• Effective internal audit department
Bina Nusantara
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Accounting System
Recorded transaction are :– Valid– Properly authorized– Complete– Properly classified– Reported in proper period– Properly valued– Summarized correctly
Bina Nusantara
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Control Procedures
• Segregation of duties or dual custody• System of authorization• Independent checks• Physical safeguards• Documents and records
Bina Nusantara
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Noncontrol Factor
• Inability to judge quality of work• Lack of disciplinary action• Asymmetric information• Ignorance and apathy• No audit trail
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PRESSURE
• Financial Pressures• Vice• Work Related Pressures• Other Pressures
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Financial Pressures
• Greed• Living beyond one’s means• High personal debt• High medical bills• Poor credit• Personal financial losses• Unexpected financial losses
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Vice
• Gambling• Drugs• Alcohol• Expensive relationship
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Work Related
• Little recognition for job performance• Felling of job satisfaction• Fearing losing one’s job• Being overlooked for a promotion• Feeling under paid
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Other Pressure
• Life style changes• Challenge to beat system• Unexpected crisis
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RATIONALIZATION
Common rationalization :• The organization owes it to me• I am only borrowing the money and will pay it
back• Nobody will get hurt• I deserve more• It’s for a good purpose• Something has to be sacrificed• Everybody does it, so I do it too
Bina Nusantara
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