PERANAN AUDITOR DALAM PEMBERATASAN

KORUPSI ATAU FRAUD

TUGAS AUDITING II
Oleh :
Azwari Fajrin
NIM. 1001035250
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS MULAWARMAN
SAMARINDA
2014
PEMBAHASAN
Pengertian Korupi
Menurut Shlei!er "an #ihn$ %1&&3' (orupi a"alah pen)ualan *arang+*arang ,ili(
pe,erintah oleh pega-ai negeri untu( (euntungan pri*a"i. Se*agai .ontoh/ pega-ai negeri
ering ,enari( pungutan liar "ari peri)inan/ lieni/ *ea .u(ai/ atau pelarangan ,au( *agi
peaing. Para pega-ai negeri itu ,e,ungut *a$aran untu( tuga po(o(n$a atau untu(
pe,a(aian *arang+*arang ,ili( pe,erintah untu( (epentingan pri*a"in$a. 0ntu( (au
eperti ini/ (orupi ,en$e*a*(an *ia$a e(ono,i tinggi/ "an oleh (arena itu (orupi ti"a(
*ai( *agi pertu,*uhan.
Menurut A")i %1&&1' *er"aar(an pe,aha,an "an "i,eni *aru ,engenai (e)ahatan
$ang ,e,ili(i (onte( pe,*angunan/ pengertian (orupi ti"a( lagi han$a "iaoiai(an
"engan penggelapan (euangan Negara a)a. 2in"a(an bribery %pen$uapan' "an kickbacks
%peneri,aan (o,ii e.ara ti"a( ah' )uga "inilai e*agai e*uah (e)ahatan. Penilaian $ang
a,a )uga "i*eri(an pa"a tin"a(an ter.ela "ari o(nu, pe,erintah eperti bureaucratic
corruption atau tin"a( pi"ana (orupi/ $ang "i(ategori(an e*agai *entu( "ari offences
beyond the reach of the law %(e)ahatan+(e)ahatan $ang ti"a( ter)ang(au oleh hu(u,'. Ban$a(
.ontoh "i*eri(an untu( (e)ahatan+(e)ahatan e,a.a, itu/ ,ialn$a tax evasion %pelanggaran
pa)a('/ credit fraud %penipuan "i *i"ang (re"it'/ embezzlement and misapropriation of public
funds %penggelapan "an pen$alahgunaan "ana ,a$ara(at'/ "an *er*agai tipologi (e)ahatan
lainn$a $ang "ie*ut e*agai invisible crime %(e)ahatan $ang ta( terlihat'. Itilah invisble
crime *an$a( "itu)u(an untu( ,enun)u( pa"a (e)ahatan $ang ulit "i*u(ti(an ,aupun
ting(at pro!eionalita $ang tinggi "ari pela(un$a.
3apat "ii,pul(an *ah-a (orupi a"alah tin"a(an ,en$i,pang "ari aturan ,aupun
hu(u, $ang *erla(u "engan ,a(u" "an tu)uan untu( (euntungan pri*a"i "an ,e,*eri(an
(erugian pa"a negara.

2. 2in"a( Pi"ana Korupi
Seuai "engan 00 No. 3141&&& )o 00 No. 2042001 %Paal 2' $ang "i,a(u" "engan
tin"a( pi"ana (orupi a"alah etiap orang $ang e.ara ,ela-an hu(u, ,ela(u(an per*uatan
,e,per(a$a "iri en"iri atau orang lain atau uatu (orporai $ang "apat ,erugi(an (euangan
Negara atau pere(ono,ian Negara.
Se.ara ing(at tin"a( pi"ana (orupi ,en.a(up :
Mela-an hu(u,/ ,e,per(a$a "iri orang4*a"an lain $ang ,erugi(an
(euangan4pere(ono,ian Negara %Paal 2'
Men$alahguna(an (e-enangan (arena )a*atan4(e"u"u(an $ang "apat ,erugi(an
(euangan4pere(ono,ian Negara %Paal 3'
Kelo,po( "eli( pen$uapan %Paal 5/ 1/ "an 11'
Kelo,po( "eli( penggelapan "ala, )a*atan %Paal 5/ &/ "an 10'
3eli( pe,eraan "ala, )a*atan %Paal 12'
3eli( $ang *er(aitan "engan pe,*orongan %Paal 6'
3eli( grati!i(ai %Paal 12B "an 127'
Pe,*erantaan tin"a( pi"ana (orupi "i In"oneia ,en)a"i tuga "an tanggung )a-a*
KPK/ pe,*erantaan tin"a( pi"ana (orupi a"alah erang(aian tin"a(an untu( ,en.egah "an
,e,*eranta tin"a( pi"ana (orupi ,elalui upa$a (oor"inai/ uper8ii/ ,onitor/
pen$eli"i(an/ pen$i"i(an/ penuntutan/ "an pe,eri(aan "i i"ang penga"ilan/ "engan peran
erta ,a$ara(at *er"aar(an peraturan perun"ang+un"angan $ang *erla(u. Ko,ii
pe,*erantaan (orupi "i*entu( "engan tu)uan ,ening(at(an "a$a guna "an hail guna
terha"ap upa$a pe,*erantaan tin"a( pi"ana (orupi.
Seuai "engan paal 11 00 No. 3042002/ KPK *er-enang ,ela(u(an pen$eli"i(an/
pen$i"i(an/ "an penuntutan terha"ap tin"a( pi"ana (orupi $ang :
Meli*at(an aparat penega( hu(u,/ pen$elenggara Negara/ "an orang lain $ang a"a
(aitann$a "engan tin"a( pi"ana (orupi $ang "ila(u(an oleh aparat penega( hu(u
atau pen$elenggara Negara.
Men"apat perhatian $ang ,ereah(an ,a$ara(at. Men$ang(ut (erugian Negara
paling e"i(it 9p. 1.000.000.000 %atu ,iliar rupiah'
3ala, ,en)alan(an upa$a pen$eli"i(an tere*ut KPK "i*antu A(untan :oreni(
$ang ,en)alan(an !ungi Au"it In8etigati! untu( ,ene,u(an a"an$a (erugian Negara/
elan)utn$a "ila(u(an pen$i"i(an )i(a ter*u(ti a"an$a (erugian Negara.

3. A(untani :oreni(
A(untani !oreni( pa"a ,ulan$a "iguna(an "i A,eri(a Seri(at untu( ,enentu(an
pe,*agian -arian atau ,engung(ap ,oti! pe,*unuhan/ penerapan a(untani !oreni(
untu( ,en$eleai(an atau ,e,e.ah(an peroalan hu(u,. 3i A,eri(a pro!ei ini "ie*ut
au"itor !oreni. atau pe,eri(a (e.urangan *ererti!i(ai %Certified Fraud Examiners/CFE'
$ang terga*ung "ala, Association of Certified Fraud Examiners %A7:E'.
A(untani !oreni( a"alah *entu( penerapan "iiplin a(untani $ang ,e,*eri(an
perpa"uan a(untani/ au"it/ "an hu(u, guna ,e,e.ah(an peroalan+peroalan "i e(tor
pe,erintaha ,aupun -ata.
2uana(otta %2010' ,en)ela(an/ itilah a(utani !oreni( le*ih tepat "iguna(an
apa*ila telah *eringgungan "engan hu(u,. Mengingat a(untani !oreni( elalu
*eringgunga "engan hu(u,/ "ala, pengu,pulan *u(ti au"it eorang a(untan !oreni( haru
,e,aha,i ,aalah hu(u, pe,*u(tian. Bu(ti $ang "i(u,pul(an haru "apat "iteri,a "i
penga"ilan. 7ara perolehan *u(ti pun ti"a( *oleh ,elanggar hu(u,/ (arena "apat *era(i*at
"itola(n$a alat *u(ti tere*ut. Be*an pe,*u(tian "ala, (au (e.urangan %fraud' harulah
,ela,paui (eraguan $ang la$a( atau beyond reasonable doubt.
Per*e"aan a(untani !oreni( "engan a(untani ,aupun au"it (on8enioal le*ih
terleta( pa"a mindset %(erang(a pi(ir'. Meto"ologi (e"ua a(untani tere*ut ti"a( )auh
*er*e"a/ A(untani !oreni( le*ih ,ene(an(an pa"a (eanehan %exceptions, oddities,
irregularities' "an pola tin"a(an "aripa"a (ealahan atau (etele"oran eperti pa"a au"it
u,u,/ proe"ur uta,a "ala, a(untani !oreni( ,ene(an(an pa"a analytical review "an
te(ni( -a-an.ara ,en"ala, "engan tetap ,engguna(an te(ni( au"it u,u, eperti
penge.e(an !ii(/ re(oniliai/ (on!ir,ai "an lain e*again$a.
Per*e"aan lainn$a a"alah a(untani !oreni( le*ih ,ene(an(an pa"a pen$ang(alan
atau penguatan ata uatu "ugaan "an ,en$e"ia(an *u(ti untu( ,en"u(ung uatu tin"a(an
hu(u,. ;a"i *ia "ii,pul(an *ah-a a(untni !oreni( *ertu)uan untu( ,e,*u(ti(an uatu
"ugaan. Be*erapa tu)uan a(hir "ari uatu proe a(untani !oreni( atau au"it in8etigati!
a"alah tuntutan (ri,inal/ ganti rugi per"ata/ pe,*erihan tu"uhan/ "an pening(atan
pengen"alian internal.
A(untani !oreni( ,ulai "iguna(an "i In"oneia etelah ter)a"i (rii (euangan pa"a
tahun 1&&6/ hingga aat ini pen"e(atan a(untani !oreni( *an$a( "iguna(an oleh Ba"an
Pe,eri(a Keuangan/ Ko,ii Pe,*erantaan Korupi/ Puat Pelaporan "an Analii
2rana(i Keuangan/ Ba"an Penga-aan Keuangan "an Pe,*angunan/ Ban( 3unia/ "an
Kantor+(antor A(untan Pu*li( "i In"oneia
Per(e,*angan a(untani !oreni( "i In"oneia .u(up ,a)u/ na,un )i(a "i*an"ing(an
"engan *e*erapa Negara lain ,a(a In"oneia ,aih "i*ilang tertinggal. Autralia aat ini
e"ang ,en$uun Stan"ar A(untani :oreni(/ e,entara Kana"a "an A,eri(a Seri(at u"ah
,e,ili(i tan"ar $ang *a(u/ e"ang(an In"oneia a,a e(ali *elu, ,e,ili(i tan"ar $ang
,e,a"ai. Se)auh ini *elu, *an$a( (au+(au (orupi $ang ter(ua( *er(at (e,a,puan
a(untan !oreni(/ na,un a(untani !oreni( ,erupa(an uatu penge,*angan "iiplin il,u
a(untani $ang ,aih tergolong ,u"a "an ,e,ili(i prope( $ang angat *agu "ala,
pe,e.ahan tin"a( pi"ana (orupi "i In"oneia.

<. Peran A(untan :oreni( "ala, 0pa$a Pe,*erantaan 2in"a( Pi"ana Korupi
3ala, ,e,ain(an perann$a "ala, ,engung(ap "an ,e,*eranta tin"a( pi"ana
(orupi/ eperti $ang telah "i)ela(an e*elu,n$a *ah-a a(untani !oreni( ,erupa(an
perpa"uan antara a(untani/ au"it "an hu(u,/ ,a(a eorang a(untan !oreni( "ituntut untu(
,e,ili(i pengetahuan "an pe,aha,an $ang ,en"ala, ,engenai (etiga il,u tere*ut/ elain
itu eorang a(untan !oreni( )uga perlu "i*e(ali "engan (e,a,puan "an pe,aha,an
,engenai perila(u ,anuia "an organiai/ pengetahuan tentang ape( $ang ,en"orong
"ila(u(ann$a (e.urangan %rationalization'/ pengeahuan ,engenai alat *u(ti/ pengetahuan
,engenai (ri,inologi erta 8i(ti,ologi/ "an $ang terpenting eorang a(untan !oreni( haru
,e,ili(i (e,a,puan untu( *erpi(ir eperti pen.uri %think as a theft'.
Kau (orupi "i In"oneia u"ah ,enga(ar a,pai *egitu "ala,n$a ehingga
,en)a"i *u"a$a/ hal ini eharun$a ,en)a"i peluang *agi pro!ei a(untan !oreni( untu(
,en)a"i le*ih ,a)u/ "an ,e,*eri(an ,an!aat *agi pe,*erantaan tin"a( pi"ana (orupi.
A(untani !oreni( *ia ,en)a"i en)ata atau alat untu( ,e,per.epat pe,*erantaan
(orupi/ na,un ruang gera( a(untani !oreni( *egitu ter*atai "engan peralatan "an
(e*e*aan "ala, ,engung(ap uatu tin"a( (orupi.
Begitu .epatn$a pertu,*uhan (orupi ti"a( e*an"ing "engan pe,*erantaan $ang
"ila(u(an/ oleh (arena itu pe,erintah haru ,e,*u(a ruang gera( *agi a(untan !oreni(
untu( ,au( le*ih )auh "ala, upa$a pe,*erantaan tin"a( pi"ana (orupi. 3engan
ter*u(an$a ruang gera( *agi a(untan !oreni(/ perlahan tapi pati "apat ,enurun(an ting(at
(orupi $ang ter)a"i "i In"oneia/ *ah(an ti"a( ,utahil untu( ,e,*eranta a,pai (e a(ar
"an ,engu*ah *u"a$a (orupi $ang u"ah terpatri tere*ut.
Mening(atn$a (au !rau" e.ara glo*al a(hir+a(hir ini ,en"orong aoiai 2he Intitute o!
Internal Au"itor %IIA' untu( ,engeluar(an pan"uan "ala, ,engha"api rii(o !rau". Ke"ua
pan"uan itu a"alah:
1. Internal Au"iting an" :rau"
2. :rau" Pre8ention an" 3ete.tion in an Auto,ate" =orl"
Ke"ua pan"uan "i ata ,en)a"i *agian $ang >angat "ire(o,en"ai(an? strongly
recommended! "ala, 2he International Pro!eional Pra.ti.e :ra,e-or( %IPP:'/ (u,pulan
tan"ar "an pan"uan untu( pro!ei internal au"it $ang "i(e,*ang(an oleh 2he IIA.
Pan"uan Internal Au"iting "an :rau" *ertu)uan untu( ,ening(at(an (ea"aran awareness!
au"itor ,engenai !rau" "an ,en)a"i pan"uan *agi internal au"it "ala, ,engha"api rii(o
!rau". Beri(ut ini a"alah poin+poin penting $ang ter"apat "ala, Pan"uan Internal Au"iting
"an :rau":
Kara!"ri#!i $ra%&
2er"apat tiga (ara(teriti( u,u, "ala, tin"a(an !rau"/ $aitu:
1. 2e(anan atau inenti!: a"an$a te(anan (e*utuhan $ang ingin "ipenuhi oleh pela(u !rau"
2. Kee,patan: a"an$a peluang $ang "apat "i,an!aat(an oleh pela(u untu( ,ela(u(an !rau"
3. 9aionaliai: a"an$a )uti!i(ai oleh pela(u ata tin"a(an !rau" $ang "ila(u(ann$a
Pr'(ra) )anaj")"n $ra%& *an( "$"!i$
1. Ke*i)a(an (o"e eti( peruahaan: *er!ungi e*agai "tone at the top# "ari )a)aran
,ana)e,en
2. Fraud awareness: ,e,aha,i apa itu !rau"/ pen$e*a* "an (ara(teriti(n$a
3. Fraud risk assessment: ,enge8aluai rii(o "an poteni ter)a"in$a !rau"
<. 9e8ie- e.ara *er(elan)utan: a(ti8ita internal au"it ,e,perti,*ang(an a"an$a rii(o
!rau" "an ,en)alan(an proe"ur au"it $ang tepat *er"aar(an rii(o !rau" tere*ut
5. Pen.egahan "an pen"ete(ian: a"an$a upa$a+upa$a $ang "i)alan(an untu( ,engurangi
rii(o ter)a"in$a !rau" "an "apat "engan egera ,en"ete(i apa*ila !rau" telah ter)a"i
1. In8etigai: a"an$a proe"ur "an u,*er "a$a $ang ,e,a"ai untu( ,ela(u(an in8etigai
"an ,elapor(an (e.urigaan a"an$a !rau"
2anggung )a-a* uta,a ata pen.egahan !rau" terleta( pa"a )a)aran ,ana)e,en. A"apun
(egiatan internal au"it "apat ,e,*antu ,ana)e,en "ala, ,ela(u(an pengen"alian internal
internal controls! $ang ,e,a"ai untu( ,en.egah ter)a"in$a tin"a(an !rau".
Beri(ut a"alah *e*erapa pen"e(atan $ang "apat "ila(u(an oleh internal au"it ter(ait "engan
rii(o !rau".
1+ M",a%an a%&i! a!a# )anaj")"n -"n("n&a,ian $ra%&
Men.a(up (e*i)a(an "an proe"ur $ang ,e,a"ai/ tone at the top/ ling(ungan pengen"alian
the control environment!/ risk assessment/ e8aluai (e.u(upan (ontrol untu( ,en.egah "an
,en"ete(i !rau"/ incident management/ in8etigai/ "an penge,*alian (erugian recovery!.
2+ M",a%an a%&i! a!a# -r'#"# &"n(an ri#i' $ra%& *an( !in((i
3iterap(an pa"a a(ti8ita internal "an e(ternal peruahaan/ eperti ,ialn$a au"it i(lu
pengga)ian payroll! "engan rii(o a"an$a "ata palu (ar$a-an phantom employees!/ au"it
tagihan 8en"or "engan rii(o a"an$a tagihan $ang *erle*ihan overcharges!/ au"it "ata
8en"or "engan "ata (ar$a-an untu( ,en.ari 8en"or palu fictitious vendors!/ "an
,ela(u(an re8ie- "ata*ae untu( ,en"ete(i trana(i gan"a duplicate transactions!.
.+ M")-"r!i)/an(an a#-" $ra%& &a,a) a!i0i!a# a%&i!
3engan ,ela(u(an *raintor,ing ,engenai rii(o !rau"/ e8aluai (ontrol terha"ap !rau"/
,ela(u(an proe"ur au"it e)alan "engan rii(o !rau"/ "an ,enge8aluai ter)a"in$a
(ealahan4error $ang "apat ,en)a"i in"i(ai ter)a"in$a !rau".
4+ M")/an!% )anaj")"n &a,a) )",a%an "0a,%a#i ri#i' $ra%& &an )"n"n!%an
a-aa1 'n!r', a!a# $ra%& !",a1 )")a&ai
3ila(u(an terha"ap area proe *ini/ peluang *ini *aru/ "an apli(ai I2.
;i(a "i"e!enii(an e.ara *e*a *ah-a !rau" a"alah a(ti!ita $ang "ila(u(an oleh eeorang
untu( ,en"apat(an uatu (euntungan "ari piha( lain "engan pen$a)ian $ang alah4palu.
Ke.urangan ,en.a(up tipu "a$a/ .ara.ara li.i( "an ti"a( )u)ur $ang "iguna(an untu(
,enipu orang lain.
:rau" %(e.urangan' "apat "i(ategori(an "ala, tiga (elo,po( e*agai *eri(ut :
K"2%ran(an La-'ran K"%an(an 3Financial Statement Fraud4
Ke.urangan @aporan Keuangan "apat "i"e!inii(an e*agai (e.urangan $ang "ila(u(an oleh
,ana)e,en "ala, *entu( alah a)i ,aterial @aporan Keuangan $ang ,erugi(an in8etor "an
(re"itor. Ke.urangan ini "apat *eri!at !inan.ial atau (e.urangan non !inan.ial.
P"n*a,a1(%naan A#"! 3Asset Misappropriation4
Pen$alahgunaan aet "apat "igolong(an (e "ala, AKe.urangan KaB "an AKe.urangan ata
Pere"iaan "an Aet @ainn$aB/ erta pengeluaranpengeluaran *ia$a e.ara .urang
%fraudulent disbursement'.
K'r%-#i 3Corruption4
Menurut ACFE/ e*uah le,*aga per(u,pulan au"itor $ang ,enangani pela(u (e.urangan "i
A,eri(a Seri(at/ (orupi ter*agi (e "ala, pertentangan (epentingan %conflict of interest!/
uap %briber$'/ pe,*erian illegal %illegal gratuity'/ "an pe,eraan %economic extortion'.
Pengertian (orupi ini tentu a)a le*ih e,pit "i*an"ing pengertian tin"a( pi"ana (orupi
$ang ter(an"ung "ala, 0n"angun"ang 31 tahun 1&&& )o 0n"angun"ang 20 tahun 2001
tentang Pe,*erantaan 2in"a( Pi"ana Korupi.
Au"itor Internal "ala, (aitann$a "engan penanganan :rau" "apat *erperan e*agai *eri(ut :
Fra%& Pr"0"n!i'n
Au"itor internal "apat *erperan e*agai :rau" Pre8ention $ang ,erupa(an pen"e(atan $ang
paling e!e(ti! "ari ii *ia$a. Pen"e(atan ini "apat "ila(u(an antara lain "engan
,ening(at(an .ulture (e)u)uran "an integrita/ ,ening(at(an pengen"alian intern "ala,
etiap organiai/ ,ela(u(an pengu)ian ata rii(o !rau" %!rau" ri( ae,ent' "an
,enge,*ang(an repon $ang (on(ret untu( ,e,ini,al(an rii(o !rau" "an ,engeli,inai
(ee,patan ter)a"in$a !rau". @ing(ungan pengen"alian $ang *ai( )uga angat ,en"u(ung
pen.egahan !rau" $ang "ila(u(an oleh peronil organiai. Oleh (arenan$a ling(ungan
pengen"alian teru "iupa$a(an agar teru ter)aga agar )angan e,pat ,e,un.ul(an perila(u
.urang "ala, organiai.
Fra%& D"!"2!i'n
Peran ini "apat "ila(u(an (eti(a (e)a"ian !rau" ti"a( *ia "i.egah ,elalui ite,
pengen"alian intern $ang a"a. 2u)uan "ari !rau" "ete.tion a"alah (eti(a ter)a"i !rau"/ a"a
ite, $ang *ia ,en"ete(i e.ara egera re" !lag $ang "iti,*ul(an oleh pela(u !rau".
Pen"e(atan ini *ia "ila(u(an antara lain "engan .ara ,en"orong penga"uan ,a$ara(at/
pe,antauan harta (e(a$aan para pen$elenggara negara e.ara proa(ti!/ ,e,a(i,al(an
,e(ani,e anti pen.u.ian uang "an e*again$a.