FRAUD ADALAH....
PENILAIAN RISIKO
KECURANGAN
RISIKO KECURANGAN
Proses proaktif yang bertujuan untuk
The probability that fraud will occur mengidentifikasi dan mengatasi
and the potential consequences to the kerentanan organisasi atas kecurangan
organization when it occurs yang dilakukan pihak internal maupun
pihak eksternal
- IIA
- BPKP
FRA DAN FRM
Implementing fraud
Fraud risks necessitate preventive controls, it is
Establishing internal specific controls to important that the
No system of internal
controls may not mitigate them, which organization assess and
control can provide
address all of an makes an organization's continuously monitor
absolute assurance
organization's fraud fraud risk assessment their operational
against fraud (hal 9).
risk (hal 30). process essential to effectiveness to help
fraud prevention. prevent fraud from
occuring.
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Re covery atas uang negara yang
Mengapa perlu
dikorupsi s angat kecil.
tindakan preventif ?
1 PERSIAPAN 3 SURVEI
PENDAHULUAN 5 ANALISIS RISIKO
FRAUD 7 RESPON
TECHNOLOGY
TAKEOVER
MENILAI EFEKTIVITAS
2 SOSIALISASI 4
IDENTIFIKASI
RISIKO FRAUD
6 PENGENDALIAN
DEMOGRAPHICS
INTERN
8 PELAPORAN
TERIMA KASIH
Badan Pengawasan Keuangan dan Pembangunan
(BPKP)
Jl. Pramuka 33 Jakarta 13120
Telepon (021) 85910031 (hunting)
Web: http://www.bpkp.go.id
Email: warta_pengawasan@bpkp.go.id