NATURE of FRAUD

PENDAHULUAN
Akuntansi Forensik
Akuntansi
suatu
proses
meng-identifikasi-kan,
mengukur
serta
melaporkan informasi ekonomi yang memungkinkan adanya
penilaian serta keputusan yang jelas, tegas bagi pihak yang
membutuhkan dan menggunakan informasi ekonomi
tersebut (American Accounting Asociation)
Forensik
the application of scientific knowledge to legal problems
(Merriam Webster)

Definisi Akuntansi Forensik

penerapan disiplin akuntansi dalam arti luas, termasuk
auditing pada masalah hukum untuk penyelesaian
hukum di dalam atau di luar pengadilan (Tuanakotta)
akuntansi yang akurat untuk tujuan hukum, atau
akuntansi yang tahan uji dalam kancah perseteruan
selama proses pengadilan, atau dalam proses
peninjauan yudisial, atau tinjauan administratif (D.
Larry Crumbey)
Ukuran akuntansi forensik -> ketentuan hukum dan
perundang-undangan

Penerapan Akuntansi
Forensik
Dalam proses litigasi (hukum) baik di pengadilan
maupun diluar pengadilan
Sederhana (pembagian harta warisan) s.d. Kompleks
(White Collar Fraud/Crime)

Segitiga Akuntansi Forensik

Titik pertama : kerugian (Akuntansi)
Titik kedua : perbuatan melawan hukum (Hukum)
Titik ketiga : hubungan kausalitas antara kerugian dan
perbuatan melawan hukum (Audit)

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

Akuntansi Forensik vs Audit

Forensik
Audit Forensik bagian dari Akuntansi Forensik
Audit Forensik :
1. Penerapan ilmu auditing
2. Auditor (qualified and independent person)
3. standar audit

JENIS AUDIT
GENERAL AUDIT

Audit terhadap laporan keuangan suatu entitas (perusahaan atau organisasi) yang
akan menghasilkan pendapat (opini) pihak ketiga mengenai relevansi, akurasi, dan
kelengkapan laporan-laporan tersebut

PERFORMANCE
AUDIT

Audit untuk mengkaji atas setiap bagian organisasi terhadap SOP dan metode yang
diterapkan suatu organisasi dengan tujuan untuk mengevaluasi efisiensi, efektivitas,
dan keekonomisan (3E)

COMPLIANCE
AUDIT

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 yang

bertujuan mengungkapkan terjadi atau tidaknya suatu perbuatan dan pelakunya guna
dilakukan tindakan hukum selanjutnya.

FORENSIC AUDIT

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.

Peran Forensik Audit

Untuk kasus terkait dengan masalah keuangan
membutuhkan ahli yang memahami disiplin ilmu
keuangan
menterjemahkan masalah/issue keuangan yang
sangat kompleks agar dapat lebih mudah dipahami
seringkali
masalah/issue
keuangan
tersebut
merupakan bukti utama yang dipergunakan hakim
untuk menetapkan vonis
perkembangan IT pada saat ini, sangat dibutuhkan
keahlian
untuk
mengidentifikasi,
melakukan
investigasi, melakukan pengujian, eksaminasi, analisis,
dan menginterpretasikan data/dokumen keuangan

Kompetensi Auditor Forensik

mampu untuk melakukan investigasi, mengidentifikasi, dan menganalisis

informasi keuangan, untuk dapat menentukan pihak-pihak yang terlibat
dengan suatu kasus. mampu untuk menelusuri aliran keuangan (follow the
money). mampu mengungkapkan asset yang disembunyikan,
mengidentifikasi penghasilan yang tidak dilaporkan, menghitung kerugian
atau keuntungan yang seharusnya, dan membantu penegak hukum serta
jaksa terkait berbagai issue keuangan dalam suatu kasus.
memiliki skill yang merupakan kombinasi dari keahlian keuangan khusus
seperti akuntansi, auditing, dan finance, serta kemamuan non keuangan
seperti kreativitas, persisten, melakukan pertimbangan, kemampuan
komunikasi, dikombinasikan dengan kecurigaan profesional, integritas, dan
kemampuan dalam memahami proses hukum atau litigasi.
Mampu menterjemahkan berbagai bukti audit menjadi bukti-bukti yang valid
di pengadilan maka harus memahami mengenai alat bukti yang
dipergunakan di pengadilan Indonesia sebagai diatur dalam pasal 184
KUHAP

INPUT
Dokumen
Transaksi/
Bukti
Akuntansi

LLHA
HA
Simpulan
Simpulan
Bukti
Bukti Audit
Audit

PROSES
Pengidentifikasian, pengukuran,
pencatatan,
pengklasifikasian,
peringkasan,
penyajian data
keuangan

PROSES
Physical Examination,
Confirmation,
Documentation,
Observation,
Inquires of the clients,
Mechanical Accuracy,
Analytical Procedures

OUTPUT
ASERSI
Informasi
Keuangan

INPUT
ASERSI
Informasi
Keuangan
11

STANDAR AUDIT
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.

KUHAP Ps 184
Alat Bukti:
(1) keterangan saksi;
(2) keterangan ahli;
(3) surat;
(4) petunjuk dan;
(5) Keterangan
terdakwa.

PERSIDANGAN
Pembuktian:
(Barang Bukti &
Alat Bukti)
Melawan Hukum
Memperkaya diri
atau korporasi
Merugikan
Keuangan negara

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

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 ada
toleransi 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

15

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.

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)

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FRAUD

18

FRAUD
FRAUD is on intentional untruth or a dishonest
scheme used to take deliberate and unfair
advantage of another person or group of persons.
It include any means, such as surprise, trickery, or
cunning, by which one cheats another (ACFE)
All multifarious means which human ingenuity can
devise, and which are resorted to by one individual
to get an advantage over another by false
suggestions or suppression of the truth. It includes
all surprise, trick, cunning or dissembling, and any
unfair way by which another is cheated (Black Law
Dictionary(

FRAUD
Perbuatan-perbuatan yang melawan hukum
dilakukan dengan sengaja
untuk tujuan tertentu (manipulasi atau
memberikan 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.

Unsur-unsur FRAUD

Adanya perbuatan-perbuatan yang melawan

hukum.

Dilakukan orang-orang dalam/ luar organisasi

Untuk mendapatkan keuntungan pribadi

maupun kelompok

Secara langsung maupun tidak langsung

merugikan pihak lain

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Elements of Fraud/WhiteCollar Crime

Intent-knowingly to commit a wrongful act or to achieve
a 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 or
carelessness 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 in
fraud schemes designed to conceal include committing
offences too small to be recognised as fraud by the victim

ACFE

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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

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Misrepresentation of
Material Facts
making of false statements to induce the intended victim to part
with money or property
specific elements of proof of misrepresentation
1. A material false statement
2. 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 financial
condition of the audited company when the accountant knows it
does not.
2. Falsely states that the audit was conducted in accordance with
generally accepted accounting principles.
3. Deliberately distorts the audit results

24

Concealment of Material
Facts
Fraud yang dilakukan oleh seseorang yang dalam
tugasnya berkewajiban untuk men-disclose fakta yang
material
The essential elements of fraud based on failure to
disclose 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 relationship

between the parties, missal : akuntan, pengacara, dll

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Bribery and Extortion

Bribery includes official bribery, which refers to the corruption of a public

official, and commercial bribery or secret commissions, which refer to the
corruption of a private individual to gain a commercial or business
advantage.

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 the
knowledge or consent of the principal

3.

Illegal Gratuity, is a lesser included offence of official bribery. The elements of an

illegal gratuity are: Giving or receiving, A thing of value, For or because of, An
official act

26

Type of Bribery and Extortion

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

Illegal Gratuity, is a lesser included offence of official bribery. The

elements of an illegal gratuity are:
1. Giving or receiving
2. A thing of value
3. For or because of
4. An official act

Extortion, is defined as the obtaining of property from another with

the other partys consent having been induced by wrongful use of
actual or threatened force or fear. Fear might include the
apprehension of possible economic damage or loss. A demand for
a bribe or kickback also might constitute extortion

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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 the
principal.

An agent includes any person who, under the law, owes a duty
of 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 indirectly
affected or likely to be affected in some negative way by the
private 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 of
gain or potential gain at the expense of their employer.
5. Where employees use knowledge or information imparted to
them on the job to pursue their own private interests.

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Embezzlement
Embezzlement is the wrongful appropriation of money
or property by a person to whom it has been lawfully
entrusted.
Embezzlement implicitly involves a breach of trust,
although it is not necessary to show a fiduciary
relationship 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.

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Theft
Theft is defined as the wrongful taking of money or
property of another with the intent to convert or to
deprive the owner of its possession and use. Unlike
embezzlement, the defendant never has lawful
possession of the property.
Including Theft of money or property and Theft of trade
secrets or intellectual property
The elements of theft typically include:
1. Taking or carrying away
2. Money or property of another
3. Without the consent of the owner
4. With the intent to permanently deprive the owner of its use or
possession.

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Breach of Fiduciary Duty

Breach of Fiduciary Duty People in a position of trust or fiduciary

relationship, such as officers, directors, high-level employees of a
corporation or business, agents and brokers, owe certain duties
imposed 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 best
interest 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 using
corporate property or assets for their personal pursuits, or taking corporate
opportunities for themselves. More traditional fraudulent conduct, such as
embezzlements, thefts, acceptance of kickbacks, and conflicts of interest
also violate the duty of loyalty, and may be prosecuted as such in addition
to 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 officers
who carelessly fail to prevent such conduct, fail to enforce controls, or fail to
pursue recovery of losses might breach their duty of care. Corporate
defendants in such cases might raise the Business Judgment Rule in defence
by showing that they had no reasonable grounds to suspect such conduct
or that the cost of prevention or recovery was too high compared to the
anticipated returns.

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Pembagian Fraud
Occupational frauds : employee, manager, officer, or
owner of an organization commits fraud to the
detriment of that organization
External Frauds : pihak diluar organisasi melakukan
fraud yang dapat merugikan organisasi, missal : health
care fraud, internet fraud, etc

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Klasifikasi Fraud
(Occupational Fraud)
Penyimpangan atas asset (Asset Misappropriation)
penyalahgunaan/pencurian aset atau harta
perusahaan 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 pemerasan
secara ekonomi (economic extortion)

33

Fraud Tree Classification

System

Penyebab Fraud
Fraud Triangle
Pressure/ Tekanan
Opportunity/ Kesempatan
Rationalization/ pembenaran

35

FRAUD TRIANGLE
1.

2.

3.

Motive (also called incentive or pressure)

While people can rationalise their acts, there needs to be a motive to make them behave the way
they 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 than
to 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.

Opportunity

A process may be designed properly for typical conditions. However, a window of opportunity may
arise 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, a
system can be developed that appears to protect assets, but is missing an important control. Anyone
aware of the gap can take what they want without much effort.

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

Rationalisation

Most individuals consider themselves good persons, even if 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 break
the 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 are
commonplace in their culture or were accepted by previous employers. As a result, these individuals
will 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 costly
addiction, or be facing other pressures. Consequently, they will rationalise that they are just borrowing
the money and, when their lives improve, they will pay it back. Others may feel that stealing from a
company is not bad, thereby depersonalising the act.

Penyebab Fraud

Teori GONE
Greed, motif ini terkait dengan
keserakahan dan kerakusan para
pelaku korupsi

Penyebab Fraud

Teori GONE
Opportunities, motif ini terkait dengan
sistem yang memberi kesempatan
terjadinya korupsi

Penyebab Fraud

Teori GONE

Needs, motif ini berhubungan dengan sikap

mental yg tdk pernah cukup, penuh sikap
konsumerisme dan selalu sarat kebutuhan yg
tidak pernah usai.

Penyebab Fraud

Teori GONE

Exposures, motif ini berkaitan dengan

hukuman para pelaku korupsi yg rendah

Penyebab Fraud
Sistem Pendidikan

Teaching Memorizing
Forgetting Nothing
Nilai lebih diutamakan daripada
proses/cara mendapatkan nilai

Tanda Tanda Pelaku Fraud

Living beyond means - gaya hidupnya

tidak sesuai dengan penghasilan
resminya
An unwillingness to share duties keengganan untuk membagi pekerjaan
A close personal relationship with
vendors or customers hubungan yang
sangat dekat dengan rekanan
sehingga menimbulkan vested interest
Rule breakers cenderung tidak taat
pada aturan

42

Deteksi Fraud

43

Deteksi Fraud

44

Deteksi Fraud
Whistleblower System
Risk Assessment
Tiga elemen penaksiran risiko:
1. IDENTIFIKASI,
2. MENGUKUR,
3. MEMPRIORITASKAN.
Audit Three Line of Defense

45

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

Risiko Fraud
Risiko adalah sesuatu yang kurang
menyenangkan/ membahayakan
sebagai akibat dari perbuatan atau
tindakan (Kamus Besar Bahasa
Indonesia).
Risiko fraud (sesuatu yang kurang
menyenangkan, setidaknya dari sisi
akibat yang ditimbulkan) yang mungkin
terjadi sebagai akibat dari sesuatu
perbuatan atau tindakan fraud

Pengelolaan Risiko FRAUD

4 Aspek pengelolaan Risiko
Assessment :
Identifikasi risiko potensial terjadi fraud dari dalam dan luar
organisasi;
Reduction.
Menetapkan kebijakan dan prosedur yang dirancang untuk
mencegah dan mendeteksi fraud;
Transfer.
Penggunaan penjaminan atau sarana lain untuk
memindahkan risiko berkaitan dengan kejadian fraud;
Acceptance.
Tingkat kerentanan fraud yang akan diterima/ditanggung
oleh organisasi.

Pengelolaan Risiko
merupakan proses pemahaman dari sifat
kejadian- kejadian mendatang yang
merepresentasikan ancaman, yang
selanjutnya membuat rencana untuk
menyelesaikan (meng-counter).
merupakan proses yang terus-menerus
meningkat dalam dunia usaha dan proses
tersebut cocok fit dengan good
governance.
Sikluas Pengelolaan risiko yaitu proses
identifikasi, pengkajian atas pengaruh, dan
prioritasi tindakan untuk mengendalikan dan
menguranginya

49

3 Hal Utama Pencegahan

Fraud

Create and Maintain a Culture of Honesty &

high ethics
Evaluating Antifraud Processes and Controls
Developing oversight process

Pentingnya Tone at The Top

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

51