INTRODUCTION TO FRAUD EXAMINATION

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1 INTRODUCTION TO FRAUD EXAMINATION
Prepared by : Dr. Sudarwan, Ak., MAcc,. CIA., CCSA CEO PT. CENTRIA RESEARCH & ADVISORY

2 Agenda HARI SESI MATERI KETERANGAN I UNDERSTANDING FRAUD SLIDE 3 - 20
II III FRAUD SYMPTOM SLIDE IV FRAUD AUDITING SLIDE FRAUD CLASIFICATION SLIDE MODUS OPERANDI, DETECTION & PREVENTION SLIDE DST FRAUD DETECTION TECHNIQUE

3 Fraud (Kecurangan)

4 Definisi Fraud Fraud adalah suatu tindakan melawan hukum yang meliputi, pencurian, penyalah gunaan kedudukan, perekayasaan suatu fakta atau informasi, pelanggaran ikatan perjanjian dan penyalah gunaan aset, dengan maksud menipu dan merugikan pihak lain serta menguntungkan pelaku atau pihak lain yang terkait dengan pelaku.

5 Unsur-unsur Fraud terdapat salah saji (misrepresentation)
masa lampau (past) atau sekarang (present) fakta bersifat material (material fact) kesengajaan atau tanpa perhitungan (make-knowingly or recklessly) dengan maksud (intent) adanya pihak yang dirugikan dari salah saji tersebut menimbulkan kerugian. menguntungkan pelaku atau pihak lain yang terkait dengan pelaku

6 Klasifikasi Fraud Tindak kecurangan atas Laporan Keuangan (Financial Statement Fraud), Tindak kecurangan atas penyalahgunaan aset (Asset Missapropriation), Korupsi, yang dalam konteks ini jauh lebih luas dari pengertian korupsi sebagaimana dimaksud dalam UU No. 31/1999 (termasuk penyempurnaannya).

7 Pelaku dan sarananya Ditinjau dari sudut pelaku dan sarana yang dipergunakan tindak kecurangan dapat mencakup: Pelaku: Internal: Manajemen Staf/non manajemen Eksternal Mitra kerja Pelanggan Pihak luar yang tidak terkait hubungan bisnis Sarana: Konvensional Cyber Fraud

8 Penyebab Fraud PRESSURE FRAUD TRIANGLE OPPORTUNITY RATIONALISATION

9 PRESSURE Financial Pressures Vice Work Related Pressures
Other Pressures

10 Financial Pressures Greed Living beyond one’s means High personal debt
High medical bills Poor credit Personal financial losses Unexpected financial losses

11 Vice Gambling Drugs Alcohol Expensive life style

12 Work Related Little recognation for job performance
Feeling of job satisfaction Fearing of losing one’s job Being overlooked for a promotion Feeling underpaid

13 Other Pressure Family/environment pressures Challenge to beat system

14 OPPORTUNITY Control Factor Noncontrol Factor

15 Control Factor Lack of control that prevent and/or detect fraudulent behavior : Control environment Risk assessment Accounting/information system Control procedures Monitoring

16 Control Environtment Management role’s and examples
Management communication Appropriate hiring Clear organization structure and assigned responsibility Effective internal audit departement

17 Risk Assessment Identification Measurement Prioritization Mitigation

18 Accounting System Recorded transaction are : Valid Properly authorized
Complete Properly classified Reported in proper period Properly valued Summarized correctly

19 Control Procedures Segregation of duties or dual custody
System of authorization Independent checks Physical safeguards Documents and records

20 Monitoring Internal review: Ongoing review Periodical review
External review: External audit Financial audit Special audit ISO audit

21 Noncontrol Factor Inability to judge quality of work
Lack of disciplinary action Asymmetric information Ignorance and apathy No audit trail

22 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 sacrified

23 Gejala Fraud (Fraud Symptom)
Employee Management Investment

24 Employee Accounting anomalies Internal control weaknesses
Analytical anomalies Extravagant lifestyle Unusual behavior Tips and complaints

25 Management Operating performaces anomalies
Management characteristic that indicate possible motives Organization structure anomalies Irregularities in relationship with other parties

26 Invesment Numerous investment scams :
Unreasionable promised rates of return Invesment that do not make sound business sense Pressure to get in early on investment Tax avoidance schemes Investment that not suiteable for your risk Pressure to put all your saving into a particular invesmet etc

27 Jenis, Korban dan Pelaku Fraud
Jenis Fraud Korban Pelaku Penjelasan/Contoh Pencurian oleh pekerja Pemberi kerja Pekerja Pekerja secara langsung atau tidak langsung mencuri dari pemberi kerja Kecurangan Manajemen Pemegang saham, pemberi pinjaman dan pihak lain yang mengandalkan poran keuangan Manajemen puncak Manajemen puncak menyajikan informasi yang salah pada laporan keuangan Scams Investasi Investor Perorangan/perusahaan Perorangan mengelabui investor untuk menanamkan uangnya pada investasi yang tidak menguntungkan (Alam Raya) Kecurangan Pemasok Organisasi yang membeli barang atau jasa Organisasi atau individu Membebankan biaya yang tinggi atau tidak mengirim barang meskipun telah terjadi pembayaran Kecurangan Pembeli Organisasi yang menjual barang atau jasa Pembeli Pembeli membayar kuran dari yang seharusnya

28 Indikasi Perilaku Fraud
Perilaku seseorang yang perlu mendapat perhatian kemungkinan adanya fraud:   Perubahan perilaku secara signifikan, misal menarik diri, tidak seperti biasanya, gaya hidup mewah. Sedang mengalami trauma emosional di rumah atau tempat kerja Penjudi berat Peminum berat Sedang dililit utang Temuan audit atas kekeliruan (error) atau ketidakberesan (irregularities) dianggap tidak material ketika ditemukan Bekerja tenang, bekerja keras, bekerja melampaui jam kerja, sering bekerja sendiri Gaya hidup di atas rata-rata Mobil atau pakaian mahal tetapi tidak sesuai pendapatannya.

29 Finansial Auditing dan Fraud Auditing

30 Financial Auditing Finansial Auditing adalah suatu proses dimana seorang yang kompeten dan independen mengumpulkan dan mengevaluasi bukti-bukti keuangan. (Joseph T Wells) Finansial auditing dimaksudkan untuk mengungkapkan penyimpangan-penyimpangan dan variances yang material dari standar-standar praktek auditing dan akuntansi yang lazim dan dapat digolongkan dalam pemeriksaan umum.

31 Fraud Auditing/Examiner
Fraud Auditing merupakan suatu disiplin yang dipergunakan untuk menghambat, melihat dan mendokumentasikan penyimpangan-penyimpangan tersebut.

32 Left Hemisphere………… Right Hemisphere
Carl Jung Taxonomy Left Hemisphere………… Right Hemisphere Sensation/ Thingking Financial Auditpr Intuition/ Thingking Fraud Auditor Sensation/ Feeling Teacher Intuition/ Feeling Artist

33 Overt vs Covert Aspect Finansial auditing memandang kejadian, transaksi dan lingkungan sehubungan dengan ‘overt aspect’ mereka Fraud auditing cenderung melihat kepada kejadian, transaksi dan lingkungan sehubungan dengan ‘covert aspect’ mereka

34 The Iceberg Theory of Fraud
Struktural consideration Overt Aspect Hierarchy Financial Resources Goal of organization Skill and abilities of personnel Technological State Performance standards Efficiency Measurement waterline Covert Aspect Attitude Felling Values Norm Interaction Supportiveness Satisfaction Behavioral consideration

35 13 Prinsip Fraud Auditing
Fraud Auditing lebih mengarah kepada pola pikir dari pada metodologi. Fraud auditor fokus pada pengecualian, keanehan, ketidakberesan akuntansi, dan pola tingkah laku bukan pada kesalahan dan kelalaian Fraud auditing biasanya dipelajari melalui pengalaman, bukan dari buku maupun kertas kerja yang lalu. Dari perspektif fraud auditing, fraud adalah kesengajaan dalam menyajikan ‘fakta keuangan’ yang salah bukan ‘sesuatu yang material’ Fraud dilakukan dengan alasan ekonomi, egosentris, idiologi dan psikologi Fraud cenderung mencakup “theory structure around motive, opportunity, and benefit” Fraud pada lingkungan akuntansi berbasis komputer, dapat dilakukan pada tiap tahapan proses (input, trouhput atau output) Skema kecurangan yang dilakukan oleh level pekerja biasanya berhubungan dengan pengeluaran. Skema kecurangan yang dilakukan oleh level manajer biasanya berhubungan dengan ‘profit smoothing’ (meningkatkan pendapatan). Tipe ‘accounting fraud’ sering disebabkan oleh ketiadaan kontrol dibandingkan dengan kekurangan kontrol. Kejadian fraud tidak berkembang secara eksponensial, tetapi dampaknya berkembang secara eksponensial. Accounting fraud sering ditemukan secara tidak sengaja dibandingkan dengan yang melalui tujuan dan disaign finansial audit Pencegahan fraud lebih mengarah pada kecukupan kontrol dan penciptaan lingkungan kerja yang memberikan nilai pada kejujuran personel dan perlakuan yang adil

36 Kualifikasi Fraud Auditor
Auditor harus memahami standar (kriteria) yang digunakan. Auditor harus mempunyai pengetahuan tentang kemungkinan fraud dan dapat menghubungkan dengan berbagai segmen Sistem Akuntansi dan operasi bisnis. Auditor harus mengetahui cara/prosedur terbaik untuk menyelidiki suatu informasi yang belum/tidak mempunyai bukti/data pendukung. Auditor harus memperhatikan motivasi karyawan dan lingkungan kerja tempat karyawan beroperasi untuk menentukan, jika ada hal yang perlu diperhatikan. Auditor harus memiliki sensitifitas atas kemungkinan kecurangan, terutama sekali terhadap peluang terjadinya kecurangan. Auditor harus memperoleh bukti yang cukup untuk memastikan apakah benar telah terjadi kecurangan seperti yang diisukan atau diperkirakan.

37 Kompetensi Yang Harus Dimiliki Fraud Auditor
Legal Organizational Audit Investigative Risk Management

38 Legal Criminal, civil and contactual fraud Theft and embezzlement
Material and immaterial misrepresentation Error and irregularities Mistake and mistatement Conspiracies and individually repetrated fraud

39 Organizational Fraud commited or against the company
Insider and outsider fraud Insiders in conspiracies with outsiders High level and low level employe fraud Longterm and shortterm performance criteria Fraud in high-trust and low-trust organization

40 Audit Internal and external auditor responsibilities
Statement and transaction fraud Overstated and understated records On-book and off-book fraud Financial and fraud auditing ect

41 Investigative Compromising control and personel Motivation on fraud
Detection and prevention of fraud Psycho-social characteristic

42 Risk Management Risk prevention, transfer and assumption
High risk companies, industries, occupatios, personalities Red flags

43 JENIS-JENIS FRAUD DARI SISI AKUNTANSI
Corporate Fraud Audit Failure Fraudulent Financial Reporting

44 Corporate Fraud Economic crime, biasanya dilakukan oleh pejabat,eksekutif, dan manajer pusat laba (profits centre managers) dan perusahaan publik untuk memuaskan kebutuhan ekonomis jangka pendek.

45 Audit Failure Suatu kegagalan audit merupakan risiko yang dihadapi oleh auditor berkaitan dengan kemungkinan pelaksanaan audit yang tidak memenuhi standar kualitas yang telah ditetapkan. Kegagalan audit akan mengakibatkan Kantor Akuntan Publik berhadapan dengan litigasi yang mahal dan kehilangan reputasi.

46 Frauddulent Financial Reporting
Amerika serikat mendefinsikan Fraudulent Financial Reporting sebagai “intentional of reckless conduct, whether act or omission, that result in materially misleading financial statements”. Contoh kecurangan laporan keuangan antara lain: Memanipulasi Menyembunyikan pengaruh transaksi yang lengkap dari catatan/ dokumen. Mencatat transaksi tanpa substansi Salah menerapkan kebijakan akuntansi Gagal mengungkapkan informasi yang signifikan.

47 TANDA-TANDA ADANYA FRAUD
Fraud auditor harus jeli melihat tanda-tanda: Ada selisih antara saldo-saldo tahun ini dan sebelumnya Selisih buku besar dan buku tambahan Perbedaan yang terungkapkan dari hasil konfirmasi Transaksi yang tidak didukung oleh bukti yang memadai Transaksi yang tidak dicatat, baik yang khusus maupun yang umum Terdapat perbedaan kepentingan ( conflict of intrest )

48 OCCUPATIONAL FRAUD AND ABUSE
Corruption Asset Misappropriation Fraudulent Statement

49 Summary Occupational Fraud And Abuse

50 CORRUPTION Bribery Conflicts of interst Illegal Gratuities
Economic extortion

51 Bribery Invoice kickback Bid rigging

52 Kickback Scheme Diverting business to vendor Overbilling schemes
Employess with approval authority Fraudster lacking approval authority Slush fund

53 Kickback Modus Kickback-overbilling

54 Bid-rigging Scheme Can be catagorized based on stage of bidding
The pre-solicitation phase Need recognition schemes Specification schemes The solicitation phase Bid pooling Fictitious suppliers Other methods The submission phase Preferential treatment

55 Bid-rigging Modus Bid rigging

56 Bribery Detection Red flags that may indicate that employee are involce in a bribery scheme : General purchasing Prebid solicitation Bid solicitation Bid or contrac acceptance Behavior profile of bribery recipient

57 General purchasing Material ordered at optimal reorder point ?
Made from the same vendor ? Establish bidding policies being followed ? Cost of material out of line ?

58 Prebid solicitation Tailoring specification and statement
Using “prequalification” procedures to restrict competition Noncompetitive procurement justification Buyer provide to contractor information on a preferential basis Use information provide by contractor who will be permitted to bid Permitted consultant who assisted in preparing biding document Spitting cost into separate contract

59 Bid solicitation Limiting time for submission
Revealing information to contractor Permit improper communication between contractor Failure to ensure a sufficient number of potential competitors Bid solicitations are vague Inadequate internal control over Improper communication by purchaser Financial interest by purchaser Assistance by purchaser etc

60 Bid or contract acceptance
Restricting procurement to exclude any qualified contractor Improper acceptance of late bid Falsification of document Change in a bid after other bidder’s price known Withdrawal of low bidder who may become a subcontractor to the higher bidder who gets the contract Collution between bidders Revealing one bidder’s price to another False certification by contractor.

61 Behavior profile of bribery recipient
A drug and/or alcohol addition Personal financial problems A gambling habit Extravagant lifestyle Loan shark or other private debt Family supported by the subject Extraordinary medical expense Significant cash expense for entertainment and/or travel

62 Bribery Prevention Bribery prevention policy
A company policy that specifically addresses the problems and illegalities associated with bribery and related offense, such Gift Reporting gift Discount Business meeting

63 Conflicts of interst Purchase schames Sales schames Other schames

64 Purchase schames Over billing for Unique asset Turnaround sales

65 Sales schames Underbillings Writing off sales

66 Other schames Business diversions Resource diversions
Financial disclosure

67 Conflict of Interest Modus
purchase scames

68 Conflict of Interest Detection
Method can be use : Tips and complaints Comparison of vendor addresses with employee addresses Review of vendor ownership Review of exit interviews and comparison of vendor addresses to addresses of subsequent employers Interviews of purchasing personnel for favorable treatment of one or more vendors

69 Conflict of Interest Prevention
A policy that requiring employee to complete an annual disclosure statement of conflict of interest Communication with employee regarding their other business interest

70 Asset Misappropriation
Cash Inventory and all Other Assets

71 CASH Skimming Cash larceny Faudulent disbursement

72 Skimming Schames Unrecorded sales Understated sales and receivables
Theft of checks trough the mail Shorterm skimming

73 Skimming Schames Skimming scheme

74 Unrecorded sales Register manipulation
Skimming during non business hours Skimming of “Off-site Sales” Poor collection procedures

75 Unrecorded sales Modus

76 Understated sales and receivables
Difference between actual purchase price than cash register record Difference between actual purchase item than cash register record False discount

77 Understated sales and receivables Modus

78 Theft of checks trough the mail
Single employee is in charge of opening the mail and recording the receipt of payment Taking checks received in the mail, failling to record these check, and substituting them for collection of currency

79 Theft of checks trough the mail modus
Theft of incomming checks

80 Shorterm skimming Converting Stolen Check Concealing the Fraud

81 Converting Stolen Check
Dual endorsement False company account Altered payee designation Check for currency substitution

82 Concealing the Fraud Destroying or altering records of the transaction
Concealing receivables skimming scheme Lapping Stolen statements False account entries Debit accounts Debiting existing or fictitious accounts Writing off account balances Inventory padding

83 Shorterm skimming modus
Short Term Skim

84 Skimming Detection Some detection methods that may be effective in detecting skimming schames are : Receipt or Sales Level detection Check convertion detection Journal entry review

85 Receipt or Sales Level detection
Key analytical procedures, such vertical and horizontal analysis of sales account Ratio analysis Detail inventory control procedures

86 Check convertion detection
Red flag arise when employee attempt to convert a stolen check. Question of validity of the check Dual endorsement is not allowed Canceled checks with dual endoresement should be scutinized A forget endorsement is discovered Employee has opened a bank account with a name similar to the victim company An alteration of check payee or endorsement is discovered etc

87 Journal entry review Journal entry that should be exemine :
False credit to inventory to conceal unrecorded or understated sales Other write-off of inventory for reason of lost, stolen or obsolete product Write-off of account receivable account Irregular entries to cash account

88 Skimming Prevention Received of sales level control
Check conversion control General control Skimming controls

89 Received of sales level control
Internal control procedures for received of sales Management communication to employee

90 Check conversion control
Work in cooperatives effort with the bank Check tampering and convertion control

91 General control Poliy and procedures of general control of sales entry and general ledger access will cover: Appropriate segregation of duties Transaction must be properly record Proper safeguard measures Independent reconciliation

92 Skimming controls Red flag for detecting :
Mail open by someone independent Delevey of unopened businiss mail prohibited to employee Lock box used Cash receipt pre number Check reconciliation Cash receipt deposit daily Employe who handle receipt bonded etc

93 Cash larceny Theft of cash from the register
Other larceny of sales and receivables Cash larceny from the deposit

94 Theft of cash from the register
Personal check Reversing transaction Altering cash counts Destroying register tapes

95 Theft of cash from the register modus
Cash larceny from the register

96 Other larceny of sales and receivables
Post all record but stolen the money received and : Plan to pay the money back Make unsupported entries Destroy all the record

97 Other larceny of sales and receivables modus
Other Cash Larceny

98 Cash larceny from the deposit
Deposit lapping Deposit in transit

99 Cash larceny from the deposit modus

100 Cash larceny detection
Receipt recording Analytical review Register detection Cash account analysis

101 Receipt recording Depth analysis for : Mail and register receipt point
Jounalizing and recording of receipt The security of the cash from receipt to deposit

102 Analytical review Analyzing relationship between sales, cost of sales and return and allowances can detect inappropriate refunds and discount.

103 Register detection Access to the register must be closely monitored
Independent person for preparing register count sheet and aggreed them to register total Popular concealment methods must be watched for. Complete register documentation and cash etc

104 Cash account analysis Reviwing and analyzing all journal entries made to account cash

105 Cash larceny prevention
Segregation of duties Assigment rotation and mandatory vacation Surprise cash count and procedures supervision Phisical security of cash

106 Fraudulent Disbursemet
Check Tampering Register disbursement Billing Payroll Expense reimbursement

107 Check Tampering Forged maker schemes Forged endorsement schemes
Altered payee schemes Concealed check schemes Authorized maker schames

108 Check Tampering check Tampering Schemes

109 Forged maker schemes Obtaining the check
Employee with accses to company checks Employee lacking accses 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 Authomatic check-signing instruments Miscoding fraudulent checks Converting the check

110 Forged maker modus Forged Maker Schemes

111 Forged endorsement schemes
Intercepting check before delivery 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

112 Forged endorsement modus
Forged Endorsement Schemes

113 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

114 Altered payee modus Altering Check

115 Concealed check schemes
Employee prepares a fraudulent check and submits it Marker sign the check quickly and without adequate review

116 Concealed check modus Concealed Check

117 Authorized maker schames
Overriding control through intimidation Poor control Special project account Tampering with signature card

118 Authorized maker modus
Authorized Marker

119 Check Tampering Detection
Account analysis through cut-off statement Bank reconciliation Bank confirmation Check tampering red flag Voided check Missing check Check payablee to employee Altered endorsement or dual endorsement Return check Altered payee Duplicate check etc

120 Check Tampering Prevention
Check disbursement control Bank assisted control Phisical tampering prevention Check theft control procedures

121 Register disbursement
False refund False Voids

122 False refund Fictitious refund Overstated refund Credit card refund

123 False refund modus False refund

124 False void Employee withold the customer’s receipt at the time of sales.

125 False void modus False Void

126 Register disbursement detection
Fictitious refund and void sales Closely examine the documentation submitted with cash receipt Register schame red flag Inapropriate employee segregation Cashier have acces to control key Register refund not methodically review Personal check from cashier found in register Missing register tapes Inventory total appear forced

127 Register disbursement prevention
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

128 Billing Invoicing via shell companies
Invoicing via nonaccomplice vendor Personal purchase with company funds

129 Invoicing via shell companies
Forming a shell company Submitting false invoices Self approval of fraudulent invoices “Rubber stamps” supervisors Reliance on false document Collusion Purchase of service rather than goods Pass-through schemes

130 Invoicing via shell companies modus
False Billing from Shell Companies

131 Invoicing via non-accomplice vendor

132

133

134

135 Fraudulent Statement Financial Non-financial

136 CRITICAL POINT AUDITING
TEKNIK MENDETEKSI FRAUD: CRITICAL POINT AUDITING (Melalui pemeriksaan atas catatan pembukuan gejala manipulasi dpt diidentifikasikan) ANALISIS TREND PENGUJIAN KHUSUS ATAS KEGIATAN YG BERESIKO TINGGI ANALISIS VARIANCE (EXCEPTIONAL ANALYSIS) JOB SENSITIVITY ANALYSIS (Jika seseorang bekerja pada suatu jabatan ttt, tindakan negatif apa yg dpt dilakukan ?) RISK ASSESSMENT ANALYSIS PELAKU POTENSIAL

137 TEKNIK MENDETEKSI KECURANGAN:
CRITICAL POINT AUDITING: teknik dimana melalui pemeriksaan atas catatan pembukuan, gejala suatu manipulasi dapat diidentifikasikan hasilnya berupa gejala atau kemungkinan terjadinya kecurang an yg pada gilirannya mengarah kepada penyelidikan yang lebih rinci semakin akurat dan komprehensif suatu catatan, semakin e- fektif teknik ini dlm mengetahui gejala kecurangan pendeteksian yg lazim dilakukan dgn teknik ini adalah: * Analisis Trend * Pengujian Khusus terhadap kegiatan-kegiatan yg memiliki re- siko tinggi seperti: pembelian, penjualan dan pemasaran, persediaan

138 JOB SENSITIVITY ANALYSIS (JSA)
Didasarkan pada suatu asumsi bhw bila seseorang/sekelompok karyawan bekerja pada posisi tertentu, peluang/tindakan negatif (kecurangan) apa saja yang dapat dilakukan Teknik ini merupakan analisis dengan resiko kecurangan dari sudut “PELAKU POTENSIAL” Hal-hal yg perlu dilakukan dlm menggunakan teknik ini adalah: * metode pendekatan: - mengidentifikasikan semua posisi pekerjaan dengan mengamati: struktur organisasi, uraian tugas, manual dan formulir yang ada, dan pendelegasian wewenang - menyiapkan analisis setiap pejabat * pengawasan rutin (utk mempersulit pelaku kejahatan menjalankan operasinya * karakter pribadi seperti kekayaan yg tidak dapat dijelaskan, pola hidup mewah, pegawai yg sering merasa kecewa/tidak puas, sifat egois dari karyawan, karyawan yg sering mengabaikan instruksi, karyawan yang merasa dianggap paling penting * Tindak Lanjut: hasil analisis akan memberikan gambaran ttg jenis peker- jaan mana yang beresiko tinggi dan metode fraud yg bagaimana yg se baiknya diterapkan

139 METODE INVESTIGASI THEFT ACT INVESTIGATE METHOD:
Surveilance & Copert Operation (Pengamatan thp op. perush) Invigilation (Kewaspadaan ) Physical Evidence CONCEALMENT INVESTIGATE METHOD: (Penyembunyian) Document Examination A u d i t Computer Searches Physical Asset Count CONVERSION INVESTIGATIVE METHOD: Public Record Searches Net Worth Analysis INQUIRY INVESTIGATIVE METHODS: Interviewing & Interogation Honestly Testing

140 PEMBUKTIAN FRAUD EVIDENCE SQUARE TESTIMONIAL EVIDENCE DOCUMENTARY
PHYSICAL EVIDENCE PERSONAL OBSERVATION