Anda di halaman 1dari 5

RENCANA PEMBELAJARAN SEMESTER

PROGRAM MAGISTER SAINS AKUNTANSI

SEKOLAH PASCA SARJANA UNIVERSITAS MUHAMMADIYAH SURAKARTA

1. Nama Mata Kuliah : AUDIT KECURANGAN

2. Kode/SKS : 3 SKS

3. Prasyarat : SEMESTER 2

4. Status Mata Kuliah : Wajib

5. Bentuk Pembelajaran : Kuliah/ Tutorial/Responsi

6. Dosen Pengampu : (1) Dr. Noer Sasongko, SE., M.Si., CA., Akt
(2) Dr. Zulfikar, SE., M.Si.

7. Deskripsi Singkat Mata Kuliah:


Mata kuliah ini menjelaskan bagaimana kecurangan dalam pengelolaan keuangan dapat
bersifat sistemik dan masif. Laporan Hasil Audit atas laporan keuangan yang bertujuan untuk
menentukan kewajaran tidak cukup untuk membuktikan adanya kecurangan. Dalam mata
kuliah ini mahasiswa akan mendapatkan pengetahuan tentang kecurangan yang dikaji yaitu
mencakup pencegahan, pendeteksian dan investigasi.

8. Capaian Pembelajaran
1) Sikap dan Tata Nilai
2) Keterampilan Umum
3) Keterampilan Khusus
4) Penguasaan Pengetahuan

9. Materi Kuliah 10. Capaian Pembelajaran Kuliah

a. The Nature of After studying this chapter, you should be able to:
Understand the seriousness of fraud and how fraud
Fraud
affects individuals, consumers, organizations, and
society.
Define fraud.
Understand the different types of fraud.
Understand the difference between fraud committed
against an organization and fraud committed on behalf of
an organization.
Understand the difference between criminal and civil
fraud laws.
Understand the types of fraud-fighting careers available
today.
b. Why People After studying this chapter, you should be able to:
Know the types of people who commit fraud.
Commit Fraud?
Explain why people commit fraud.
Describe the fraud triangle.
Explain the fraud scale.
Understand how pressure contributes to fraud.
Understand why opportunity must be present for fraud to
occur.
Understand why people rationalize.
Understand how people are recruited to participate in
fraud schemes.
c. Fighting Fraud: an After studying this chapter, you should be able to:
Become familiar with the different ways that
Overview
organizations fight fraud.
Understand the importance of fraud prevention.
Understand how to create a culture of honesty and high
ethics.
Understand why hiring the right kind of employees can
greatly reduce the risk of fraud.
Understand how to assess and mitigate the risk of fraud.
Understand the importance of early fraud detection.
Understand different approaches to fraud investigation.
Be familiar with the different options for legal action that
can be taken once fraud has occurred.
d. Preventing Fraud After studying this chapter, you should be able to:
Understand how to create a culture of honesty, openness,
and assistance.
Know how to eliminate opportunities for fraud.
Understand how to create an effective organization to
minimize fraud.
Understand the importance of proactive fraud auditing.
Understand the importance of creating a comprehensive
approach to fighting fraud.
e. Recognizing the After studying this chapter, you should be able to:
Symtoms of Fraud Understand how symptoms help in the detection of fraud.
Identify and understand accounting symptoms of fraud.
Describe internal controls that help detect fraud.
Identify and understand analytical symptoms of fraud.
Explain how lifestyle changes help detect fraud.
Discuss how behavioral symptoms help detect fraud.
Recognize the importance of tips and complaints as fraud
symptoms.
f. Data Driven Fraud After studying this chapter, you should be able to:
Describe the importance of data-driven fraud detection,
Detection
including the difference between accounting anomalies
and fraud.
Explain the steps in the data analysis process.
Be familiar with common data analysis packages.
Understand the principles of data access, including Open
Database Connectivity (ODBC), text import, and data
warehousing.
Perform basic data analysis procedures for fraud
detection.
Read and analyze a Matosas matrix.
Understand how fraud is detected by analyzing financial
statements.
g. Investigating After studying this chapter, you should be able to:
Theft Acts Discuss theft investigation methods and how they are
used to investigate suspected fraud.
Understand how to coordinate an investigation, using a
vulnerability chart.
Describe the nature of surveillance and covert operations.
Understand the effectiveness of invigilation to investigate
fraud.
Explain how to obtain physical evidence and how it can
be used in a fraud investigation.
Understand how to seize and analyze electronic
information from cell phones, hard drives, e-mail, and
other sources.
h. Investigating After studying this chapter, you should be able to:
Describe concealment investigation methods and how
Concealment
they relate to fraud.
Understand the value of documents and electronic
records in a fraud investigation.
List the different methods of obtaining documentary
evidence.
Understand how to perform discovery sampling to obtain
documentary evidence.
Explain how to obtain hard-to-get documentary evidence.
i. Conversion After studying this chapter, you should be able to:
Explain why it is important to find out how perpetrators
Investigation
convert and spend their stolen funds.
Methods Understand how federal, state, and local public records
can assist in following the financial tracks of suspected
perpetrators.
Access information via the Internet to assist in the
investigation of a suspected fraud perpetrator.
Perform net worth calculations on suspected fraud
perpetrators and understand how net worth calculations
are effective in court and in obtaining confessions.
j. Inquiry Methods After studying this chapter, you should be able to:
Understand the interviewing process.
and Fraud Report
Plan and conduct an interview.
Understand the nature of admission-seeking interviews.
Describe the different deceptions and lies used by
perpetrators.
Describe the different types of honesty testing.
Prepare a fraud report.
k. Financial After studying this chapter, you should be able to:
Discuss the role that financial statements play in capital
Statement Fraud
markets.
Understand the nature of financial statement fraud.
Become familiar with financial statement fraud statistics.
See how financial statement frauds occur and are
concealed.
Outline the framework for detecting financial statement
fraud.
Identify financial statement fraud exposures.
Explain how information regarding a companys
management and directors, nature of organization,
operating characteristics, relationship with others, and
financial results can help assess the likelihood of
financial statement fraud.
l. Revenue and After studying this chapter, you should be able to:
Identify revenue-related financial statement fraud
Inventory Related
schemes.
Financial List ways to search for symptoms of revenue-related
Statement Fraud financial statement fraud.
Understand the importance of, and ways to follow up on,
revenue-related fraud symptoms.
Discuss inventory-related financial statement fraud
schemes.
Identify ways to search for inventory-related financial
statement fraud symptoms.
Explain the importance of, and ways to follow up on,
inventory-related fraud symptoms.
m. Liability, Asset After studying this chapter, you should be able to:
Identify fraudulent schemes that understate liabilities.
and Inadequate
Discuss the understatement of liabilities fraud.
Disclosure Fraud Describe fraudulent schemes that overstate assets.
Understand overstatement of assets fraud.
List fraudulent schemes that inadequately disclose
financial statement information.
Explain inadequate disclosure fraud.
11. Metode Pembelajaran
a) Pendekatan : Stundent Centered Learning (SCL) dan Problem Based Learning
(PBL)
b) Metode : Ceramahan, diskusi, presentasi, dan tanya jawab
c) Model : Scientiif Learning

12. Bentuk Penugasan yang direncanakan


a. Penulisan paper
b. Presentasi PPT dan Diskusi kelas
c. Penyusunan mini proposal riset

13. Penilaian yang direncanakan


a. Presensi: 5%
b. Penugasan 30%
c. Ujian Tengah Semester 30%
d. Ujian Akhir Semester 35%

14. Referensi/Sumber Ajar dan Sumber Informasi


W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, and Mark F. Zimbelman.
2012. Fraud Examination, Fourth Edition, South-Westren Cengage Learning

Anda mungkin juga menyukai