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Basic Fraud Audit Pertemuan VIII Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007.

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Presentation on theme: "Basic Fraud Audit Pertemuan VIII Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007."— Presentation transcript:


2 Basic Fraud Audit Pertemuan VIII Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007

3 Bina Nusantara 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 Learning Outcomes 3

4 Bina Nusantara Audit Step Audit Guidance Audit Plan Identify fraud scheme and red flag Outline Materi 4

5 Conflict of Interest Purchase schemes Sales schemes Other schemes 5 Bina Nusantara

6 Purchase Schemes Overbilling Unique asset Turnaround sales 6 Bina Nusantara

7 Sales Scheme Under Billing Write Off Sales 7 Bina Nusantara

8 Other Schemes Business diversions Resource diversions Financial disclosure 8 Bina Nusantara

9 Conflict of Interest Scheme Scheme 9 Bina Nusantara

10 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 10 Bina Nusantara

11 Conflict of Interest Prevention A policy that requiring employee to complete an annual disclosure statement of conflict of interest Added conflict of interest clause in the contract with vendor Communication with employee regarding their other business interest 11 Bina Nusantara

12 Asset Misappropriation Cash Inventory and all Other Assets 12 Bina Nusantara

13 CASH Cash SkimmingCash Larceny Fraudulent Disbursement 13 Bina Nusantara

14 Skimming Schemes Unrecorded sales Understated sales and receivables Theft of checks trough the mail Short-term skimming 14 Bina Nusantara

15 Skimming Scheme 15 Bina Nusantara

16 Unrecorded Sales Register manipulation Skimming during non business hours Skimming of “Off-site Sales” Poor collection procedures 16 Bina Nusantara

17 Unrecorded Sales Modus 17 Bina Nusantara

18 Understated Sales and Receivables Difference between actual purchase price than cash register record Difference between actual purchase item than cash register record False Discount 18 Bina Nusantara

19 Understated sales and receivables Modus 19 Bina Nusantara

20 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 20 Bina Nusantara

21 Theft of Checks Trough the Mail 21 Bina Nusantara

22 Short Term Skimming Converting Stolen Check Concealing the Fraud 22 Bina Nusantara

23 Converting Stolen Check Dual endorsement False company account Altered payee designation Check for currency substitution 23 Bina Nusantara

24 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 24 Bina Nusantara

25 Short Term Skimming Modus 25 Bina Nusantara

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