KRIES I Anti-Fraud Practitioner

The key to managing your corporate fraud risks

“FRAUD PREVENTION & FRAUD DETECTION”

Jakarta, 18 September 2019

Pemateri:

Kriesthian Widyantoro, M.Ak, CFE

 OUTLINE PEMBAHASAN

1 Conception of Fraud & Anti Fraud

2 Statistics of Fraud

3 How to Handle Fraud – An Overview

4 How to Prevent Fraud

5 How to Detect Fraud

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 1. CONCEPTION OF FRAUD
FRAUD itu apa sih ???

 Jack Bologna
“Tipu muslihat yang secara umum dapat berupa upaya untuk
berbohong, mencurangi dan mencuri, yang dilakukan terhadap
pelanggan, kreditur, investor, pemasok barang/jasa, bankir,
penjamin atau pihak pemerintah.”
 Arthur W. Holmes dan David C. Burns
“Suatu salah saji atas suatu fakta bersifat material yang
diketahui tidak benar atau disajikan dengan mengabaikan
prinsip-prinsip kebenaran, dengan maksud menipu terhadap
pihak lain dan mengakibatkan pihak lain tersebut dirugikan.”
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IAPI, 2013
Fraud atau kecurangan adalah suatu tindakan yang disengaja oleh satu
individu atau lebih dalam manajemen atau pihak yang bertanggungjawab
atas tata kelola, karyawan, dan pihak ketiga yang melibatkan penggunaan
tipu muslihat untuk memperoleh satu keuntungan secara tidak adil atau
melanggar hukum (IAPI, 2013)
SPKN 2017 - PSP 100 Standar Umum
Kecurangan (fraud) adalah perbuatan yang mengandung unsur
kesengajaan, niat, menguntungkan diri sendiri atau orang lain, penipuan,
penyembunyian atau penggelapan, dan penyalahgunaan kepercayaan yang
bertujuan untuk memperoleh keuntungan secara tidak sah yang dapat
berupa uang, barang/harta, jasa, dan tidak membayar jasa, yang dilakukan
oleh satu individu atau lebih dari pihak yang bertanggung jawab atas tata
kelola, pegawai, atau pihak ketiga.

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 “Fraud adl tindakan penyimpangan atau pembiaran
yang sengaja dilakukan untuk mengelabui, menipu,
atau memanipulasi Bank, nasabah, atau pihak lain,
yang terjadi di lingkungan Bank dan/atau
menggunakan sarana Bank shg mengakibatkan Bank,
nasabah, atau pihak lain menderita kerugian dan/atau
pelaku Fraud memperoleh keuntungan keuangan baik
secara langsung maupun tidak langsung.
(SEBI-13/28/DPNP-2011)
“Fraud merupakan suatu perbuatan melawan hukum
(tidak sah), yang dilakukan oleh individu di dalam
maupun di luar organisasi, atas dasar kesengajaan
/niat, dengan tujuan untuk menguntungkan
individu/organisasi yang melaksanakan dan
mengakibatkan adanya kerugian.

(Institute of Internal Auditor, standar 280-04)

 Unsur Fraud:
• Perbuatan melawan hukum
• Mengandung unsur kesengajaan, niat
jahat, penipuan, penyembunyian, &
penyalahgunaan wewenang atau
kepercayaan.
• Bertujuan untuk illegal advantage yg
dpt berupa uang, barang, jasa, atau
keuntungan lainyya.
• Pelakunya: top/midle manajemen,
pegawai, pihak ketiga.

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 Karakteristik Fraud ?

• Deception/trickery
• Hidden
• Intentionally
• Damage

ACTUS REUS MENS REA

(unsur obyektif/perbuatan) (sikap batin/niat)

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 RISIKO FRAUD
High
OPPORTUNITY

High Risk Medium Risk

INTEGRITY Low High

Medium Risk No Risk

Low 10
 GONE Theory
GREED EXPOSURE
(serakah) (ingin pamer)

NEEDS OPPORTUNITY
(tekanan ekonomi) (peluang)

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 Fraud Triangle
(Cressey,1953) Unshareable Pressure
(Tekanan)

Perceived Opportunity Rationalization

(Peluang) (Rasionalisasi)
Pressure

 Fraud Diamond (Wolfe Rationalization

& Hermanson (2004) Opportunity

Capability

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HOW FRAUD IS COMMITTED – by ACFE?

ORGANIZATIONAL CRIME 1

Committed by businesses & government

WHITE COLLARS CRIME 2

 economic crime  crimes by the powerful

 abuse of power (UN)  vocational crime
 upper-world crime  organizational crime

OCCUPATIONAL FRAUD 3

 Corruption
 Asset Misappropriation
 Fraudulent Statements
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 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Organizational Crime
 Involves offences against the law by individuals in the course of
their occupation
 Occurs in the context of complex relationships and expectations
among people in the organization
Opportunities for Unlawful Organizational Behavior
 Diane Vaughan:
• Organization can be criminogenic because they encourage
loyalty. >>> tuntutan loyalitas kpd organisasi
• Organization tends to recruit similar individuals  rewards the
“company man”  loyalty is encouraged through social
interaction  long-term loyalty is encouraged through
retirement & benefits 14
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

 Organizational Structure
 The larger and more complex companies → the more isolation →
the more specialized its subunits → can foster misbehavior/the
risk that misbehavior will be detected and punished is low
 Criminogenic Organizational Structure
 Edward Gross - sociologist:
All organizations are inherently criminogenic, though not
necessarily criminal >>> risiko bawaan organisasi
 Oliver Williamson – criminologist:
Concern with reaching a firm’s goals, managers might well tend
to maximize their firm’s interest to the detriment of organization
>>> dorongan nafsu memenuhi tuntutan organisasi
15
The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

 Drucker:
A natural tendency exists in every large-scale organization to
discourage initiative & encourage conformity >>> naluri
alamiah organisasi besar.
 Silk and Vogel:
Certain beliefs exist in the business world about government
intervention in business and defend the corporation’s acts to
violate. >>> keyakinan dunia bisnis ttg adanya tekanan
Pemerintah
 McCaghy:
Profit pressure is “the single most compelling factor behind
deviance by industry” >>> tekanan profit
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The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

White-Collar Crime (WCC)

 Dictionary of Criminal Justice data Terminology Published by US
Federal Bureau of Justice Statistics, defines WCC as:
 “nonviolent crime for financial gain committed by means of
deception by persons whose occupational status is
entrepreneurial, professional or semi-professional & utilizing
their special occupational skills & opportunities”
 “nonviolent crime for financial gain utilizing deception &
committed by anyone having special technical & professional
knowledge of business & government irrespective of the
person’s occupation.”

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The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Edwin H. Sutherland, WCC Monograph 1941

 “Crime in the upper, white-collar class, which is composed of respectable or at
least respected, business &professional men”.
 Crime performed by white-collar persons in occupational roles, excluding
murder, adultery & intoxication.

Cressey Study
• “had lived beyond their means for some time before deciding to embezzle”
• The most interesting fact about the WC offenders’ aggregate financial status is
not the value of their assets but the extent of their liabilities
Effect of Status
• “class” or “social status”  effect on crimes

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The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Profiles of Offenders
Point Offender of WCC - Average
White males, moderate social status Citizen
High school diploma 78,0 69.0
College degree 24.7 19.0
Own home 45.3 55.0
• The position empowers the offender
• The key is that, by his position in his company, he has the
opportunity and means to commit a crime

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The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Contributing Factors
• Economy increasingly runs on credit, which often means rising
personal debt.
• New IT mean that the opportunity for wrongdoing is growing,
and many of the techniques are not widely comprehended by
business or individuals.
• Government programs distributing large amounts of money
make an enticing target for embezzlement.
• The importance of credentials/social status may influence
individuals “to inflate the credentials, or to make them up when
they do not exist”.
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The key to managing your corporate fraud risks
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Corporate Executive & Criminal Liability

 Clinard & Yeager:
 If goals are set too high  being thought incompetent or taking unethical
illegal shortcut
 Corporation often try to protect their executives from liability by agreeing
to pay fines, court costs & attorney fees with corporate funds
 There is much difficulty in criminal prosecution of executives
 corporate violations are usually far more complex than
conventional crimes.

 Distinguished from lower socio-economic crimes in terms of the structure of

the violation.
 More likely to be punished by administrative & civil penalties than criminal
penalties
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The key to managing your corporate fraud risks
3. HOW OCCUPATIONAL FRAUD IS COMMITTED ?

1
CORRUPTION
Dilakukan oleh dua pihak/lebih, baik internal maupun
eksternal (kolusi) yg merugikan stakeholders.

2
ASSET MISAPPROPRIATION
Dilakukan oleh pihak staf dan manajemen institusi yg
merugikan internal institusi.

3
FRAUDULENT STATEMENTS
Kejahatan akuntansi yang meliputi pelaporan data finansial
dan non finansial meirugikan pihak eksternal institusi.

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CORRUPTION

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ASSET MISAPPROPRIATION

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 FINANCIAL
STATEMENT FRAUD

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2. STATISTICS OF FRAUD
RTN ACFE 2018

Case Case Case

1.000 267 220
48% 13% 11%

Case Case Case

130 110 101
6% 5% 5%

Case Case Case

96 86 82
5% 4% 4%
 2.690 kasus global
 Jan 2016 sd Okt 2017
 kerugian global $7,3 milyar
 median loss (global) $130,000
 median loss (Asia Pasifik)
$236,000)
 125 countries
 23 industry categories

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 The greatest numbers of cases
occurred in the: 1) banking and
financial services; 2) manufacturing;
3) government & public
administration sector.
 The most common occurrence
schemes are corruption, billing, cash
on hand, noncash, and skimming.
 “Although the median loss in the
banking and financial services is
relatively smaller than other
industries, but the number of cases
is the most”.
 Skimming schemes were also
notably more common in the “arts,
entertainment, & recreation”, “food
service & hospitality” than elsewhere.
 Payroll schemes occurred more
frequently in the religious, charitable,
or social services and health care
sectors.
 Interestingly, the cases that occurred
in religious, charitable, or social
service organizations also tended to
involve the most crossover between
scheme types, meaning the
perpetrators in these cases used
many different scheme to defraud
the victims.

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 STATISTIK FRAUD
RTN ACFE 2016

 2.410 kasus global

 Jan 2014 sd Okt 2015
 kerugian global $6,3 milyar
(setara 5% PDB global)
 rata-rata kerugian $150,000
(Asia Pasifik, $245,000)
 23% kasus, rata-rata > $1
juta
 Fraud Trends
in Banking
(ISMG 2014
Faces of Fraud)
$112,000
% of cases
“Fraud (Capability+ Berjamaah) = Loss lebih besar”
 Program Kendali atas Kecurangan Asia-Pasific

Faktor Penyebab Kecurangan

One global movement sharing
one vision: a world in which
government, business, civil
society and the daily lives of
people are free of corruption.
In 1993, a few individuals
decided to take a stance against
corruption and created
Transparency International. Now
present in more than 100
countries, the movement works
relentlessly to stir the world’s
collective conscience and bring
about change.

We are politically non-partisan

and place great importance on
our independence. We alone
determine our programs and
activities – no donor has any
input into Transparency
International’s policies. Our
sources of funding are made
transparent as is our spending.

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43
Mei 2019

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45
 FRAUD
DETECTED

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CHALLENGES
FORWARD

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48
 Fraudster are
becoming more
sophisticated and can
quickly change and
adapt their
approaches. Bank
need to be agile to
respond to new
threats and embrace
new approaches &
technologies to
predict and prevent
fraud.

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3. How To Handle Fraud – An Overview

KONSEPSI KONSEPSI FRAUD

ANTI FRAUD

Sumber: W. Steve Albrecht, ACFE

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 3 . H OW TO H A N D L E F R AU D
“ C O N C E P T UA L”

PREVENTION DETECTION RESPON

 Anti Fraud  Whistle Blowing  System

System (WBS) Improvements
Awareness
 Surprising Audit  Investigation
 Fraud Risk
 Surveillance  Litigation
Assessment
System  Loss Calculation
 Know Your
Employee

 Fraud Control System (FCS)

 Fraud Risk Management (FRM)
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FRAMEWORK FC - KPMG

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FRAMEWORK FC - ANAO

Gaya Kepemimpinan organisasi yang komit dan mendukung

tumbuh kembangnya Pengendalian atas Risiko Fraud

Tersedianya kebijakan yang memayungi penerapan Sistem

Pengendalian Risiko Kecurangan

Mekanisme kerja pencegahan Risiko Kecurangan berupa

Penilaian Risiko Kecurangan dan Evaluasi Pengendalian

Dibangunnya Mekanisme pemantauan, evaluasi, dan

pelaporan atas system pengendalian kecurangan

Dibangunnya Mekanisme Penanganan atas terjadinya

Risiko Kecurangan yang tuntas serta memberi efek jera

Dibangunnya Mekanisme Deteksi Risiko Kecurangan, jika

Kecurangan terlanjur terjadi

Adanya struktur organisasi pengelola Risiko Fraud serta

uraian tugasnya

Membangun Budaya Kerja yang mendukung sikap anti

Fraud pada seluruh pimpinan dan pegawai organisasi

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FRAMEWORK FC - BI

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 “4 PILAR STRATEGI
perbaikan sistem yg PENGENDALIAN FRAUD”
berkesinambungan

Mengurangi
potensi risiko
terjadinya fraud

mengidentifikasi &
menemukan fraud

bersifat reaktif

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 Fraud Risk
Management

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 4. FRAUD PREVENTION
“Semua upaya yang dimaksudkan untuk “mencegah” supaya fraud tidak terjadi
atau meminimalisasi dampak terjadinya fraud

Anti Fraud Awareness Fraud Risk Assessment Know Your Employee

a.Penyusunan dan a.Indentifikasi area atau a.Pre-employee screening

Sosialisasi Anti Fraud aktivitas yang berisiko b.Selection program (recruit,
Statement b.Identifikasi risiko fraud mutasi, promosi)
b.Employee Awareness c. Reporting dan c. Employee monitoring
Programs Updating Programs programs (prestasi,
c. Customer Awareness karakter, perilaku,
Progrmas behavior)

“moral & awareness dari “mengidentifikasi,

pimpinan thdp anti fraud menganalisis, & menilai “upaya pengendalian
harus menjiwai setiap potensi risiko terjadinya dari aspek SDM”
kebijakan yg ditetapkannya” fraud pada setiap aktivitas”

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 “Risk”
 Risiko Kredit  Risiko Kepatuhan BERPOTENSI
 Risiko Pasar  Risiko Hukum MENGANDUNG FRAUD
 Risiko Likuiditas  Risiko Reputasi
 Risiko Operasional  Risiko Strategik

Risk Management Anti-Fraud Strategy

“Serangkaian metodologi dan prosedur “prevention,
yg digunakan untuk mengidentifikasi, detection,
mengukur, memantau, & investigation,
mengendalikan risiko yg timbul dari litigation”
seluruh kegiatan usaha Bank”

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 Penerapan Manajemen Risiko
“Risk” minimal mencakup:
 Pengawasan aktif Dekom &
 Risiko Kredit  Risiko Kepatuhan
Direksi
 Risiko Pasar  Risiko Hukum
 Kecukupan kebijakan,
 Risiko Likuiditas  Risiko Reputasi
prosedur, dan penetapan
 Risiko Operasional  Risiko Strategik
limit manajemen risiko
 Kecukupan proses
identifikasi, pengukuran,
pemantauan, dan
Risk Management pengendalian risiko, serta
“Serangkaian metodologi dan prosedur sistem informasi
yg digunakan untuk mengidentifikasi, manajemen risiko
 Sistem pengenndalian
mengukur, memantau, &
intern yg menyeluruh
mengendalikan risiko yg timbul dari
seluruh kegiatan usaha Bank”

59
 Modul-4: Together
Fraud Prevention & Deterrence Reducing Fraud
Worldwide

Fraud Risk Assessment

• Definition: a process aimed at proactively identifying &
addressing an organization’s vulnerability to internal
& external fraud.
• Objective: to help an organization to identify what makes it most
vulnerable to fraud
• Approach:
 Tailored to the organization -> no one-size-fits-all
 On going & continuous process -> not only an activity
• Effective process on managing fraud risk:
Assessment -> Education -> Communication -> Alignment -> Action

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The key to managing your corporate fraud risks
61
 Internalisasi Budaya Anti-Fraud melalui “Control”

RESULTS CONTROLS CULTURAL CONTROLS

Influences employees behavior in order to Shape organizational behavioral norms,
achieve desired performance of organization encourage employee to control each others

MANAGEMENT CONTROLS
Ensure the behaviors and decisions of their employees are
consistent with the organization’s objectives and strategies

ACTION CONTROLS
Ensuring that employee perform (do not Designed that employee will perform
perform) certain action to be beneficial desired task because they are experienced,
(harmful) to the organization honest and hard working
To ensure that employees act in organization’s
best interest by making their actions themselves PERSONNEL CONTROLS
the focus of control
 5. FRAUD DETECTION
“ S u a t u t i n d a k a n u n t u k m e n d a l a m i
p e t u n j u k / g e j a l a a d a n y a f r a u d g u n a
m e m p e r o l e h k e j e l a s a n b a h w a f r a u d
t e l a h t e r j a d i ”

“WHISTLE BLOWING “SURPRISING “SURVEILLANCE

SYSTEM (WBS)” AUDIT” SYSTEM”

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 Red Flag atau Symptom
Fingerprint of Fraud

Seorang auditor harus dapat mengenali Red

Flags yang merupakan suatu kondisi yang
janggal atau berbeda dengan keadaan
normal. Red Flags adalah petunjuk atau indikasi
akan adanya sesuatu yang tidak biasa dan
merupakan tanda-tanda bahwa fraud terjadi.

The key to managing your corporate fraud risks 64

WHISTLE BLOWING SYSTEM (WBS)(
Definisi WBS: sarana pelaporan bagi kalangan intern khususnya dan
seluruh stakeholders untuk melaporkan adanya perilaku atau tindakan
personil suatu institusi yang melanggar kode etik institusi dan/atau
peraturan perundang-undangan yang berlaku.

Key Succes Factors WBS:

1. Kerahasiaan identitas pelapor;
2. Kepastian hukum bagi pelapor;
3. Kemudahan/kenyamanan akses menyampaikan laporan;
4. Kejelasan sistem pengelolaan informasi;
5. Kejelasan, transaparansi, akuntabilitas tindak lanjut;
6. Dukungan dari top management.

Risiko bawaan WBS:

1. Banyak informasi “sampah” yang masuk;
2. Diperlukan effort lebih untuk memisahkan informasi
yang valid dan informasi yang “sampah”

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 SURPRISING AUDIT
Pemeriksaan yang dilakukan secara tiba-tiba diluar
pemeriksaan yang rutin dilakukan, seringkali dikenal
sebagai “Sidak”. Pemeriksaan ini dapat berjalan efektif jika
dikombinasikan dengan mekanisme WBS yang baik, serta
adanya dukungan penuh dari Top Management.
 Surprise Audit
Methodology
Surveillance System adalah serangkaian prosedur  Reporting of Surprise
yang dirancang/dilakukan untuk mendeteksi Audit
terjadinya fraud tanpa diketahui oleh orang/subyek
yang diduga telah/akan melakukan fraud. Prosedur
ini juga dapat diterapkan untuk menguji validitas
informasi yang disampaikan oleh pelapor melalui
WBS.

Sistem ini yang diterapkan KPK dalam melakukan  Off site monitoring
OTT atas transaksi yang diduga mengandung unsur programs
 Surveillance audit
Tipikor. methodology
66
 KESULITAN PENDETEKSIAN FRAUD

1. Fraud is hidden
2. Fraudster menyembunyikan jejaknya
3. Fraud seperti fenomena gunung es
4. Fraud dianggap sebagai kejadian yang biasa
5. Survei ACFE menunjukkan fraud terdeteksi
setelah 18 bulan (average)

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 “DIPERLUKAN PEMAHAMAN MEMBEDAKAN
FRAUD, ABUSE, ERROR, NEGLIGENCE”
FRAUD mengandung ABUSE adalah perilaku
unsur tipu muslihat, Kelalaian (NEGLIGENCE)
yang kurang/tidak adalah kegagalan dalam
kesengajaan, dan
layak dibandingkan bertindak cermat,
didorong dengan motif
untuk memperkaya diri dengan perilaku yang mengabaikan tanggung
sendiri/orang lain bijak sesuai akal sehat jawab, tidak peduli
dengan merugikan dengan
negara/perusahaan mempertimbangkan
governance yang baik

Kekeliruan (ERROR)
adalah kesalahan akuntasi
yang tidak disengaja

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 KRIES I Anti-Fraud Practitioner

The key to managing your corporate fraud risks