DAFTAR ISI

HALAMAN JUDUL .................................................................................. i

DAFTAR ISI................................................................................................. ii
BAB I PENGERTIAN KECURANGAN (FRAUD).................................. 1
1.1. PENDAHULUAN............................................................................... 1
1.2 . DEFINISI FRAUD (KECURANGAN) .............................................. 2
1.3. INDIKATOR PENYEBAB KECURANGAN YANG
DISAMPAIKAN DALAM PENELITIAN.......................................... 6
1.4. TEORI PENYEBAB KECURANGAN............................................... 7
1.5. BENTUK-BENTUK FRAUD............................................................. 9
1.6. AKTIVITAS MEMERANGI FRAUD................................................ 11
BAB II MENCEGAH FRAUD.................................................................... 12
2.1. PENDAHULUAN................................................................................ 12
2.2. MENCEGAH FRAUD DENGAN MENERAPKAN KENDALI
INTERN YANG ANDAL..................................................................... 12
BAB III MENDETEKSI FRAUD............................................................... 18
3.1. PENDAHULUAN................................................................................ 18
3.2. LANGKAH-LANGKAH MENDETEKSI FRAUD............................. 18
3.3. MENDETEKSI FRAUD DENGAN IDENTIFIKASI GEJALA FRAUD
............................................................................................................... 20
3.4. MENDETEKSI FRAUD DENGAN IDENTIFIKASI BENDERA
MERAH................................................................................................ 21
3.5. TEKNIK MENDETEKSI FRAUD....................................................... 24
3.6. MENDETEKSI BEBERAPA BENTUK FRAUD................................ 25
3.7. TANGGUNG JAWAB AUDITOR INDEPENDEN UNTUK
MENDETEKSI FRAUD....................................................................... 27
D. INVESTIGASI FRAUD.......................................................................... 28
4.1. PENDAHULUAN................................................................................ 28

2 | Page
 4.2. PENGERTIAN INVESTIGASI DAN AUDIT INVESTIGASI........... 28
4.3. PERENCANAAN AUDIT INVESTIGASI.......................................... 31
4.4. PELAKSANAAN AUDIT INVESTIGASI.......................................... 33
DAFTAR PUSTAKA.................................................................................... 35

3 | Page