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Together Reducing Fraud Worldwide

Nomor: 01/Januari - Maret 2014

Dari Redaksi
Salah satu penanda profesi adalah adanya tulisan untuk menuangkan isi pikiran, berbagi pengalaman dan bertukar
informasi. Hampir seluruh profesi memiliki sarana untuk menuangkan tulisan, entah itu dalam bentuk newsletter,
bulletin atau majalah. ACFE Global sudah memiliki majalah "Fraud Magazine" dan mengingat umur ACFE Indonesia
yang sudah beranjak dewasa rasanya sudah waktunya ACFE Indonesia juga memiliki majalah. Untuk itulah eBulletin ini
terbit sebagai awal.
Pilihan untuk menggunakan majalah berbentuk elektronik terutama adalah karena media elektronik dapat diakses lebih
mudah sesuai perkembangan jamannya dan lebih murah tanpa harus terbebani dengan ongkos cetak yang makin lama
makin mahal.
Untuk tahap awal, majalah ini akan berbentuk blog tanpa batasan waktu terbit. Setiap tulisan yang dikirim ke
Sekretariat dan layak untuk diterbitkan akan diunggah seketika itu tanpa menunggu edisi berikutnya - kecuali untuk
edisi perdana ini, dimana beberapa tulisan akan diunggah sekaligus. Blog ini tidak akan dapat ditelusuri alamatnya
melalui internet karena dibuat tertutup, sehingga untuk anggota ACFE Indonesia atau pihak-pihak yang terafiliasi akan
dapat mengaksesnya melalui undangan yang akan dikirim ke masing-masing email. Cara ini digunakan sampai dapat
dibuat majalah dengan pola seperti Fraud Magazine elektronik.
Saat ini Dewan Redaksi dengan perangkatnya belum terbentuk, sambil menunggu pembentukannya Bulletin ini akan
diisi oleh Sekretariat dengan Artikel Pilihan yang merupakan sumbangan tulisan dari berbagai pihak. Satu langkah telah
dilakukan dan semoga langkah awal ini akan menjadi 100000 langkah berikutnya sampai ACFE Indonesia memiliki
sebuah majalah "sungguhan".
Edisi Perdana kali ini berisi artikel berjudul "Fraud Risk Management - a Discussion on Conceptual Framework" oleh Bp.
Alexander Sianturi. Juga akan ada sedikit reminder dari Membership terkait dengan Keanggotaan dan bagaimana
mengakses My Account di serta berbagai peristiwa dan kegiatan ACFE Indonesia selama periode Januari Maret 2014.
Selamat menikmati dan ditunggu sumbangan tulisannya.

Fraud Risk Management A Discussion on Conceptual Framework
This small write up is for the purpose of discussing ideas and thoughts in a form of conceptual framework for
developing a fraud risk management. Incident of fraud can be very costly for the victim organization. When fraud
occurs, any successful investigation whether conducted by internal or external resources will cause some forms of cost
to the organization, either in terms of dollars, time, focus of efforts or other opportunity costs. Many would agree that
ACFE Indonesia Chapter: Gedung Arthaloka Lantai 7 Ruang 705A, Jl. Jend. Sudirman kav. 2 Jakarta 10220
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Together Reducing Fraud Worldwide
Nomor: 01/Januari - Maret 2014

having sound prevention measures become more crucial as the preferred way to reduce the unwarranted costs.
COSO in its recent publication on Internal Control Integrated Framework May 2013 clearly indicate that fraud is a
significant risk. The Framework provides a means to identify and analyze risks, and to develop appropriate responses to
risks within acceptable levels with a greater focus on anti-fraud measures. In December 2011, Central Bank of
Indonesia released Anti-Fraud Strategy for Banks. These two could be regarded as additions to the existing the so-called
leading practice references. Most institutions are now very concerned with the issues related to fraud risks
internationally and locally. Many US companies having operations outside the US have heightened their concerns over
the bribery and corruption within their international operations. In the same tone from the governance perspective,
the UK released Anti Bribery Act with more stringent rules. And these all show that the business communities as well as
regulators are on the same page fostering initiatives to conduct business ethically around the globe. The strive to
combat fraud (including bribery and corruption) globally together the same with ACFE tag line has been everybodys
Fraud Risk Management (FRM) is a very specific area within the Enterprise Risk Management (ERM) due to the
uniqueness of fraud. Therefore, FRM is an important integrated part in conducting the enterprise-wide risk
management. Any ERM which fails to address the fraud risk will be considered as insufficient and incomplete. Those
external and internal factors affect the organization-wide risk management and at the same time they will affect FRM
at the organization-wide level as well as at the transactional/process level.
The Proposed Conceptual Framework
The proposed conceptual framework for managing fraud risk is depicted in Figure 1: Proposed Conceptual Fraud Risk
Management Framework. It has two major components i.e. the Entity-wide Components which are affected by external
factors and organization-wide risk management activities; and the Activity Components. The Activity Components
consist of two iterative and continuous activities, the Fraud Risk Management Activity (FRMA) and the Fraud Incident
Management Activity (FIMA).

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Together Reducing Fraud Worldwide
Nomor: 01/Januari - Maret 2014

Figure 1: Proposed Conceptual Fraud Risk Management Framework

The Activity Components are illustrated using the funnels where this is based on the idea of prioritization; there will be
abundant information available within an organization and from external to it that needs to be evaluated. The
organization will filter those incoming and available information to be used and assessed based on certain measurement
or magnitude that will enable it in allocating its efforts and resources with timely and effective focus.
The proposed conceptual framework of FRM covers activities performed for the prevention, deterrence, detection and
response of fraud risks and incidents as well as mitigation for further improvement actions as a result of identified control
and procedure weaknesses. The FRM is intended for an organization to consider in viewing the fraud risk in a portfolio
basis, this is inline with the approach taken up in the enterprise risk management activity. Any fraud risk or incident which
is identified in the FRM will be used as the information for ERM activity to determine the impact and likelihood at entitywide level. On the other hand, ERM activity may identify fraud risk and/or incident and these are to be channeled into the
FRM for further assessment and mitigation.
It is important to note that the Activity Components are a continuing performance of a dedicated unit or function within an
organization, and they are not a one-off program of an ad-hoc team. Any results of the FRMA relating to significant fraud
risks identified during the fraud risk assessment activity will be followed up in the FIMA and/or used as feedbacks to
internal FRMA. On the other hand, results of the FIMA will be used also as feedbacks to the FRMA as inputs of possible
control deficiencies for further mitigation actions. The interrelated continuous activities forming a loop are shown by
circling arrows in Figure 1.

Entity-wide Components
Some of these components are derived from the enterprise-wide risk management performed by an organization and
affected by external factors. Other components that are considered as specific components for fraud risk
management consist of the following:

Anti-fraud Policy
The anti-fraud policy provides a set of standards and guidelines for all organizations employees in relation to

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Together Reducing Fraud Worldwide
Nomor: 01/Januari - Maret 2014

anti-fraud programs and controls. It also applies to any third party who may have a contractual and/or fiduciary
duty to control and protect organizations assets. The policy covers prevention, deterrence, detection,
investigation and reporting of fraud by the organizations employees and third parties as individuals or with

Code of Ethics/Conduct
The code of ethics/conduct of an organization aims to communicate an expectation of ethical conduct and
behavior to all employees. Responsibility for ethical conduct is a personal responsibility and every employee will
be held accountable for his or her conduct. The code should be regarded as a guiding principle that applies to
the organization and conduct of its employees.

Tone at the Top

The organizations top management is responsible to set the proper tone for the entire organization by creating a
culture of honesty and high ethics. In regard to the fraud, the tone may consist of the following:

no tolerance to fraud and improper conduct;

motivates management, staff and employees at all levels to actively combat fraud and improper conduct;
implements controls which minimize the opportunity for and the likelihood of fraud occurring and identify
where fraud may exist;
provides the higher level procedures for reporting and investigation of fraud and improper conduct; and
maximizes the potential for recovering misappropriated assets.

The next most important part is that the top management really walks the tone. In one of the most Javaneses
adages, tone at the top may be stated as In Ngarso Sung Tulodho or in plain English: standing in the front
showing good examples. Organizations top management is responsible to act with high integrity and ethics, as
the action speaks louder than the voice.

Whistleblower Policy
The whistleblower policy is intended to establish the hotline available for any employee (and other parties) who
wants to communicate concerns about potential violations of code of conduct, including unethical behavior and
actual or suspected fraud incident. The organization should consider the type of submitted report either by
unanimous or non-unanimous with personal details of the reporter. Both ways have their own pros and cons.

Training and Awareness

Awareness that the organization has fraud prevention measures or FRM in place is, in itself, a deterrent.
Training and awareness are designed to implement a plan of action to raise fraud awareness and modify
attitudes towards fraud within the organization and other parties related to the organization.

The organization should, periodically, increase the competency of its employees in dealing with fraud risks and
incidents. This does not mean only to provide the awareness to employees but managerial level should possess
certain knowledge and skills in identifying fraud risks or red flags. Special training or certification may be
dedicated to personnel working in the unit or department handling either fraud risks or incidents or both.

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Together Reducing Fraud Worldwide
Nomor: 01/Januari - Maret 2014

Reporting System
The organization should maintain clear reporting line for identified fraud risks or incidents. This is to avoid
negative impact of any alleged fraud risks or incidents because the report goes to improper line of reporting. This
should supported by formal organization structure showing a dedicated unit or department taking in-charge for
handling fraud matters.

Oversight and Organization Structure

There should be a process for oversight of fraud risks and incidents by the board of commissioners or audit
committee, including the review managements fraud risk assessment process. The oversight functions ensure
appropriate disciplinary action is upheld in response to departures from approved policies and procedures or
violations of the code of conduct/ethics, and demonstrate willingness to prosecute employees that have
perpetrated fraud.

Employee Hiring and Promotion

Establishing standards for hiring and promoting most qualified individuals, with emphasis on educational
background, prior work experience, past accomplishments and evidence of integrity and ethical behavior,
demonstrate an organizations commitment to competent and trustworthy people. Such standards should include
performance of background check on individuals being considered for employment or promotion to certain
positions of trust within an organization e.g. higher level of accounting and financial positions or position having
direct access to assets or information systems.

Activity Components

The Fraud Risk Management Activity (FRMA)

The main objectives of activities within the FRMA are to regularly identify significant fraud risks and determine
the mitigating actions. Updated fraud risk assessments should be performed over time as the environment where
the organization is operating is always changing internally and externally. Magnitude of such changes should
be continuously assessed.

The Fraud Incident Management Activity (FIMA)

The FIMA forms an integral part of the FRM framework. The FIMA is aimed to perform the response of the
organization to investigate whenever there is significant fraud risk being identified and/or where there are
reasonable grounds that a fraud incident has happened, is happening or is going to happen. The FIMA itself is a
measure to deter further fraud from happening. In this activity, there are many factors that should be considered
in performing the investigation such as legal jurisdictions.

A more detail interrelated continuous relationships between the FRMA and the FIMA are illustrated in the below Figure 2:
Proposed Conceptual FRM Framework Interactions between FRMA and FIMA. These interactions support the FRM

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Together Reducing Fraud Worldwide
Nomor: 01/Januari - Maret 2014

Figure 2: Proposed Conceptual FRM Framework

Interactions between FRMA and FIMA

Further Thoughts
This small write up combines the practical field experience and the study of considerable readings on theories as well as
the study of other professional practices in the similar field. The discussion on proposed conceptual framework will be
able to assist organizations or any institutions to move forward in establishing an integrated fraud risk management in
their own environment. The proposed conceptual framework is used as the guidelines for an integrated fraud risk
management. Organization needs to detail all components in the framework into a down-to-earth steps to suit with
organization specific industry, size, corporate culture, local culture and legal jurisdictions. One size does not fit all is in
the mind of organizations executives in using the framework.

No Checklist
Organization can not deal with fraud with a checklist mindset. For the purpose of compliance with certain regulations,
using the checklist may be sufficient but it will be waste of resources of using the same approach used for preventing,
deterring, detecting and investigating fraud. The only main reason for this is that fraud committed by human and
different human being may think differently on the exactly same matter. One may be well in determining the sea depth
but not the human heart.

Some Implementation Suggestions

Discussion of the conceptual framework and putting together related theories is one important thing; however putting the
framework into implementable actions is the real challenge. In this section, some thoughts can be taken into account as
suggestions for the implementation of fraud risk management.

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Review of Existing Condition

Organization is to review its current standing in terms its risk management approach and activities, as well as its
activities in responding to fraud risk and/or fraud incident. What policies, infrastructure, resources or procedures as
well as activity that have been in place in responding to such risk or incident. The proposed conceptual framework
discussed above may be used as a guiding checklist. This review will provide a clear position for the organization to
start and to further consider related resources it may need for implementation or improvement.
Fraud Risk Research
Preparation of fraud risk assessment may be started by conducting fraud risk research. This includes the following:

Discussion on industry and organization specific of fraud risks: internal and external.
Selection of area of focus areas having high succeptability of fraud such as revenue, fixed assets, cash and
bank, remote area of operation.
Evaluate fraud risk factors of the selected areas opportunity, pressure /motives and rationalization as well as
Identify fraud risks based on risk factors, existing processes, industry and actual incidents.
Document initial findings in a fraud risk register for each identified fraud risk.

Fraud Risk Workshop

Conduct the workshop based on fraud risk identified during the fraud risk research. The workshop is intended to
reconfirm the initial fraud risk identified during the research stage and to explore deeper on any other fraud risks
which related to certain function or area. Through the workshop, any related fraud risks are gathered, discussed and
reviewed and crystallized into the focused fraud risks that are relevant and valid for specific area or function or

Competency Building
Successful FRM measures are supported by developing continuous awareness of organization employees and
improving knowledge and skills of assigned personnel in anti-fraud program and control measures. Review of the
current condition as stated above will show the competency requirements of organization staff.

In relation to the investigation function, the critical implementation action is related to the competency of the assigned
function. Competency and continuous education programs are the key for this function. Other area of improvement is
the use of technology in assisting the investigation process such as digital forensic and data analytics software.
Some organizations that have limited resources of investigation function will outsource this function to the specialists
(fraud investigators or forensic accountants). These organizations request the specialist to team up with internal
resources in performing the investigation by doing this, the competency of internal resources will increase.

Organization in any size in one way or another should put an effort to have the antifraud initiatives in place the above
proposed conceptual framework can be used as guidelines to start with. In actual practice, there may not be all
components of the framework to be implemented in one go, but organization should start from the point wherever it is in.

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A motivational speaker ever said Start wherever you are, thats the only place you can start with, as you can not start
where you are not. The action will give us energy to move forward even further yet we need to be flexible during the
course and put corrective actions along the way to redirect to the intended path of our goals. Because if we dont start,
certainly we dont arrive said Zig Ziglar.
By Stevanus Alexander Sianturi SE Ak., MForAcc., CPA, CFE
The writer is Director at Fraud Investigation & Dispute Services Ernst & Young Indonesia and a Board Member of ACFE Indonesia
Chapter. The article is his personal discussion on the subject and does not represent any opinion of Ernst & Young Indonesia. His
email address is:

Lingkar Peristiwa
Monthly Discussion/ Round Table Discussion
1. ACFE Indonesia Chapter Riau Region menyelenggarakan Monthly Discussion pada tanggal 17 Januari 2014. Nara
sumber Bp. Prof. Edy Mulyadi - Deputi Investigasi BPKP - dengan topik MEMBEDAH URGENSI AKUNTABILITAS
APBN/D DALAM MENCEGAH FRAUD DAN KORUPSI dengan moderator Bp. Aslan Wiguna, CFE. Diskusi ini
membahas mengenai korupsi yang terjadi Indonesia dalam kurun waktu 2005 2012 sekitar 80% terjadi di
Pemerintahan Daerah dan sudah dilakukan sejak perencanaan dan melibatkan eksekutif, legislatif dan yudikatif.
2. ACFE Indonesia Chapter menyelenggarakan Round Table Discussion pada tanggal 30 Januari 2014 dengan nara
sumber Bp. Lim Kurniawan, CFE, XBRL Anggota Komite Audit Bank Ekonomi. Topik yang dibawakan adalah
FINANCIAL STATEMENT FRAUD dengan moderator Bp. Diaz Priantara, CFE. Diskusi ini membahas tentang
berbagai kecurangan yang mungkin timbul karena adanya perubahan penggunaan standar akutan
3. ACFE Indonesia Chapter East Java Region bekerja sama dengan Universitas Surabaya (Ubaya) Tenggilis pada
tanggal 4 Februari 2014 menyelenggarakan Round Table Discussion yang membahas topik BRIBERY AND
CORRUPTION dengan pembicara Bp. Prof. Tjiptohadi Sawajuwono Vice Chairman ACFE Indonesia Chapter East
Java Region serta nara sumber dari Direktorat Penuntutan KPK dan Bp. Kombes Pol. Idris Kadir dari Diskrimsus
Polda Jatim.
4. ACFE Indonesia Chapter Riau Region menyelenggarakan Diskusi Pencegahan Fraud berjudul "ASPEK
AKUNTABILITAS DAN PELAYANAN PUBLIK" dengan panelis panelis MirawatiSudjono, Ak., M.Ac, Cr.Fr.A dan M.
Yusuf Ateh, Ak. MPA dari Kementerian PAN & RB pada tanggal 2 Maret 2014
5. ACFE Indonesia Chapter Riau Region menyelenggarakan MONTHLY DISCUSSION "FINANCIAL FRAUDULENT IN
PUBLIC SECTOR"yang dibawakan oleh Bapak Kisyadi BPKP Perwakilan Provinsi Riau pada tanggal 5 Maret 2014
6. ACFE Indonesia Chapter menyelenggarakan RTD dengan topik KECURANGAN LAYANAN KESEHATAN DALAM
JAMINAN KESEHATAN NASIONAL yang dibawakan oleh dr. Agustian Fardianto, ARMP, CFE dari BPJS Kesehatan
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pada tanggal 14 Maret 2014 di Gedung Arthaloka Lantai 17.


FRAUDULENT FINANCIAL REPORTING dengan instruktur Bp. Diaz Priantara, CFE diselenggarakan pada tanggal
19 Februari 2014
2. FRAUD CASE AND INVESTIGATION MANAGEMENT dengan instruktur Bp. Gunawan, Legal Advisor Bank
Danamon didampingi oleh Bp. Randy Rizki, CFE dan Bp. Diaz Priantara, CFE diselenggarakan pada tanggal 26 dan 27
Februari 2014.
Muh. Nuh Al-Azhar, MSc., CHFI, CEI diselenggarakan pada tanggal 12-14 Maret 2014
CFE Review Course
Dilaksanakan pada tanggal 3-7 Februari 2014 dan 10-14 Februari 2014.
Ujian CFE dilaksanakan pada tanggal 27 Februari 2014.

Bagaimana Mengetahui Informasi dan Status Keanggotaan
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Di Window berikutnya, isikan alamat email yang digunakan untuk ACFE

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Melihat/ Meng-Edit Informasi Anda

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2. Yakinkan bahwa Informasi yang tercantum sudah merupakan informasi yang paling akurat terutama untuk
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4. Anda dapat menambah atau menghapus informasi tentang alamat, nomor telepon, fax, dan alamat email
dengan catatan:
a. Jika untuk satu item (misalnya alamat email, nomor telepon) terdapat lebih dari satu informasi, maka
anda harus memilih, yang mana yang merupakan Primarynya
b. Perhatian, khusus untuk alamat email. Primary Email Address sekaligus merupakan User Name anda
waktu login. Jadi, jika anda mengganti Primary Email Address, pada waktu Login berikutnya

anda harus menggunakan Email Address yang baru

c. Nomor telpon atau alamat email yang tidak digunakan lagi dapat di delete, kecuali untuk alamat email
dan nomor telepon yang digunakan pada waktu pertama kali mendaftar sebagai Assosicate Member

Membership Card
ACFE tidak lagi mengirimkan Membership Card dalam bentuk printed-out. Jika memerlukan, anda dapat mencetaknya
dari menu Print Membership Card

CPE (Continuing Professional Education)

Setiap CFE harus memenuhi kewajiban untuk mengumpulkan 20 jam CPE (Continuing Professional Education) dalam
masa 12 bulan yaitu setiap tanggal/bulan ulang tahunnya (tanggal terdaftar menjadi anggota associate).
20 Jam CPE tersebut terdiri dari:

Sekurang-kurangnya 10 jam berkaitan dengan prevention dan deterrence

2 jam berkaitan dengan etik

Apabila seorang CFE dapat mengumpulkan lebih dari 20 jam CPE setahunnya, maka maksimal 10 jam CPE dapat
digunakan untuk tahun berikutnya
CPE akan diperhitungkan apabila seorang CFE:

Menjadi peserta (RTD/workshop/Seminar/Webinar) sesuai jumlah jam kegiatan.

Mengikuti kuliah, diperhitungkan 15 CPE untuk setiap semester (sama dengan minimal 15 jam
Mengikuti In-House Training yang formal (tidak termasuk on-the-job training)
Menjadi Instruktur, baik mengajar universitas maupun non universitas dan ditambahkan 2 jam
untuk persiapan khusus untuk subyek yang baru pertama kali diajarkan. Maksimal 10 CPE credit

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Menjadi penulis buku atau artikel, maksimum 10 CPE credit pertahun
Mengikuti rapat (meeting) dengan syarat :
(1) ada pembicara formal;
(2) Berhubungan langsung dengan kompetensi seorang CFE.
Setiap jam CPE sama dengan 50 menit rapat (meeting) dan maksimal yang diakui adalah 10 CPE
credit pertahun
Mengikuti quiz yang disajikan di Fraud Magazine
CFE Exam Review Course dan CFE Exam
Selama tahun 2014, ACFE Indonesia Chapter akan menyelenggarakan 3 (tiga) kali kegiatan CFE Exam Review Course dan
CFE Exam.
Selain itu CFE Exam Review Course dan CFE Exam juga akan dilaksanakan oleh ACFE Indonesia Chapter East Java Region
pada bulan November 2014.
Bagi anggota associate dan afiliasi yang berminat untuk meningkatkan keanggotaannya dengan mengambil sertifikasi
CFE dapat menghubungi Sekretariat di Jakarta dan Surabaya untuk memastikan jadwal pelaksanaannya.


Dalam pelaksanaan konferensi selama 2 hari dari tanggal 2 3 Desember 2013, telah dihasilkan pokok-pokok
pikiran antara lain sebagai berikut:
1. Fraud/korupsi merupakan persoalan global dan mengancam banyak negara dan organsiasi
private/badan usaha di seluruh dunia. Risko terbesar fraud/korupsi berasal dari kalangan internal
organisasi. Juga terdapat hal yang cukup mengkhawatirkan, yaitu hasil penelitian menunjukan bahwa,
lebih dari 40 % remaja yang disurvey menyatakan mereka akan melakukan fraud apabila nanti
diberikan jabatan/ada kesempatan.
2. Risko terbesar fraud/korupsi berasal dari kalangan internal organisasi, dalam bentuk penyalahgunaan
asset, rekayasa laporan keuangan. Dalam konteks bernegara juga berupa: penyalahgunaan jabatan
yang merugikan uang negara akibat adanya suap menyuap, gratifikasi yang tidak dilaporkan, serta
perbuatan melawan hukum, lainnya.
3. Pemerintah, yang diwakili oleh Pemprov Riau melihat bahwa kasus fraud/korupsi di negara kita
termasuk Riau sudah amat mengkhawatirkan, karena merugikan keuangan negara, merusak sumber
daya alam dan lingkungah hidup, merusak perekonomian negara, memiskinkan masyarakat dan
merusak tatanan sosial. Oleh karena pemerintah menghimbau, marilah kita bersama-sama
berpartisipasi aktif dalam pemberantasan korupsi, sesuai dengan profesi dan jabatan kita masingmasing.
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4. Pemerintah juga sangat membutuhkan peran dan partisipasi ACFE dalam pencegahan dan
pemberantasan fraud/korupsi di masa yang akan datang, dengan melakukan upaya
preventif/pendidikan dan pembinaan masyarakat yang anti fraud/korupsi, serta mengembangkan
metode dan teknologi yang tepat untuk pengungkapan kasus korupsi.
5. Berdasarkan survey, kebanyakan (lebih dari 43%) pengungkapan korupsi bukan oleh auditor internal
dan eksternal, juga bukan oleh penegak hukum, tetapi lebih banyak berasal dari informasi orang dalam
organisasi. Oleh karena itu organisasi perlu lebih menggalakkan whistle blower system.
6. Kabut asap di Indonesia disebabkan lemahnya pengawasan dan adanya kolusi/fraud antara pengusaha
dan pejabat yang berwenang, serta lemahnya penegakan hukum. Oleh karena itu, dalam menangani
kabut asap, caranya bukan dengan menghambat investor masuk, namun adalah dengan law
enforcement di Indonesia.
7. Pemberantasan korupsi memerlukan:
Kelembagaan organisasi yang kuat
Sistem dan kebijakan yang bagus
Kualitas SDM
Dari ketiga unsur tersebut, maka unsur yang paling prioritas adalah kualitas SDM, karena organsiasi
dan sistem yang kurang lemah tetap akan berjalan baik di tangan SDM yang berkualitas. SDM
berkualitas bercirikan antara lain mempunyai: kapasitas, kapabilitas, integritas dan komitmen.
8. Pada tingkat negara/pemerintahan, pemberantasan fraud/korupsi juga memerlukan memerlukan
penegakan hukum yang adil, tegas dan tidak pandang bulu, serta sinergi antar para instansi fungsional
pengawasan/auditor dan penegak hukum, baik di instansi pemerintah maupun di BUMN/BUMD.
9. Pemberantasan fraud/korupsi juga membutuhkan teknik intelijen, peralatan pendukung yang lengkap,
dan pemanfaatan teknologi informasi. Akan tetapi intelijen, peralatan dan teknologi, harus
dilaksanakan SDM yang berani dan berpengalaman
10. Pemberantasan fraud/korupsi juga memerlukan integritas para pihak yang terkait. Integritas adalah: a.
kejujuran; b.sama antara keyakinan, perkataan dan tindakan; c. ketauladanan.
11. Pemberantasan fraud/korupsi juga memerlukan pemanfaatan nilai-nilai luhur agama dan budaya yang
ada di tengah masyarakat.
12. Pemberantasan fraud/korupsi juga membutuhkan strategi, kecerdasan dan keberanian.
Overall, pemberantasan fraud/korupsi amat membutuhkan kemauan, keberanian, tekad dan komitmen dari
semua pihak dan kita semua, sesuai dengan kapasitas, profesi dan jabatan masing-masing.
Pekanbaru. 2 Desember 2013

ACFE Indonesia Chapter: Gedung Arthaloka Lantai 7 Ruang 705A, Jl. Jend. Sudirman kav. 2 Jakarta 10220
Telp. 62 21 5793 3295 Fax 62 21 5793 3222

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Nomor: 01/Januari - Maret 2014

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ACFE Indonesia Chapter: Gedung Arthaloka Lantai 7 Ruang 705A, Jl. Jend. Sudirman kav. 2 Jakarta 10220
Telp. 62 21 5793 3295 Fax 62 21 5793 3222