Anis CHARIRI

Email: anis_chariri@undip.ac.id
http://staff.undip.ac.id/akuntansi/ani
s
HP: 08112909166

DESKRIPSI
Mata kuliah ini berisi prinsip-prinsip

akuntansi forensik dan

ketrampilan/keahlian yang
diperlukan auditor forensik dalam
mengidentifikasi, mencegah, dan
mendeteksi kecurangan (frauds)
serta tindak lanjut penanganannya

LEARNING OUTCOMES
Setelah menyelesaikan mata kuliah ini,

mahasiswa diharapkan:
Mempunyai konsep teoritis dan keterampilan dalam

mengidentifikasi, mencegah, dan mendeteksi fraud

Mampu memanfaatkan teknologi informasi untuk
menyelesaikan tugas yang berkaitan dengan identifikasi,
pencegahan dan pendeteksian fraud dalam suatu
organisasi
Mampu mengambil keputusan strategis dan memberikan
saran kepada stakeholders berkaitan dengan identifikasi,
pencegahan, pendeteksian dan tindak lanjut penanganan
kecurangan keuangan
Bertanggungjawab pada pekerjaan sendiri dan dapat
diberi tanggungjawab atas pencapaian hasil kerja
organisasi bidang akuntansi forensik

STRATEGI PERKULIAHAN
Perkuliahan akan diselenggarakan

dengan metode pembelajaran aktif,

yang berupa uraian konsep, prosedur
dan mekanisme, integrasi materi dalam
latihan dan diskusi guna membahas
argumentasi penyelesaian suatu kasus.
Mahasiswa diwajibkan menyelesaikan
sebuah kasus integratif yang akan
didiskusikan pada pertemuan ke 7 an
14

TUGAS PERKULIAHAN
Mahasiswa wajib mengikuti kuliah

dengan presensi minimal 75%, agar

dapat lulus matakuliah ini
Membuat Resume Materi Kuliah
setiap minggu

PENILAIAN
Keberhasilan dalam mengikuti

perkuliahan akan didasarkan pada

beberapa kriteria sebagai berikut:
Tugas Kasus
Aktivitas Diskus
Ujian Mid
Ujian Akhir

25 %
25 %
25 %
25 %

REFERENSI
Singleton, TM and Singleton, AJ, 2010, Fraud

Auditing and Forensic Accounting, 4th ed., New

Jersey : John Wiley & Sons, Inc. (SS) ---- WAJIB
Coenen, T., 2008, Essential of Corporate Fraud,
New York: John Wiley & Sons, Inc. (Kode C)
Golden, T. W., Skalak, S.T., Clayton, M. M., 2006,
A Guide to Forensic Accounting Investigation,
New York: John Wiley & Sons, Inc. (Kode GSC)
Rezaee, Z., 2002, Financial Statement Fraud:
Prevention and Detection, New York: John Wiley
& Sons, Inc. (Kode R)

MINGGU 1
Background of Fraud Auditing

and Forensic Accounting;

The Fraud Cycle, Forensic Accountant

and Audits,
Forensic Accountants and Fraud
Auditors,
Keys to Effective Fraud Investigation,
The Antifraud Professionals Career

MINGGU 2
Fraud Principles:
What Is Fraud? ,
Fraud Triangle,
Scope of Fraud,
Profile of Fraudsters,
Who Is Victimized by Fraud Most Often?,
Fraud Taxonomies,
Fraud Tree

MINGGU 3
Fraud Schemes:
ACFE Fraud Tree,
Financial Statement Schemes,
Corruption Schemes,
Asset misappropriation Schemes,

MINGGU 4
Red Flags:
Professional Standards,
Common Red Flags,
Specific Red Flags,
Fraud Detection Model

MINGGU 5
Fraud Risk Assessment:
Technical Literature and Risk

Assessment,
Risk Assessment Factors,
Risk Assessment Best Practices,
Risk Management Checklists and
Documentation

MINGGU 6
Fraud Prevention:
Prevention Environment ,
Perception of Detection,
Classic Approaches,
Other Prevention Measures,
Accounting Cycles

MINGGU 7
Diskusi Kasus (KASUS

HAMBALANG)

MINGGU 8
UJIAN TENGAH SEMESTER

MINGGU 9
Fraud Detection:
Fraud Detection Axioms,
Common Detection Methods.
Specific Detection Methods,
Beneishs Ratios

MINGGU 10
Bribery, Corruption and Money

Laundering,
Bribery and Corruption Schemes,
Detecting Bribery and Corruption;
Preventing Bribery and Corruption;
Relationship between fraud and money

laundering;
Varying impact of money laundering on
companies;
The five-point program for AML-regulated
businesses

MINGGU 11
Computer Crime:
History and Evolution of Computer

Crimes,
Computer Crime Theories and
Categorizations,
Characteristics of the Computer
Environment ,
Information Security,
Profiling Internet Fraudsters

MINGGU 12
Financial Statement Fraud:

Taxonomy of Schemes
Definition of financial statement fraud;
Taxonomy of financial statement fraud;
Common fraud schemes;
Earnings management;
Common revenue fraud schemes;
Authoritative pronouncements on earnings

Management;
Earnings management and financial
statement fraud;

MINGGU 13
Gathering Evidence:
What is evidence,
Rules of Evidence,
Hearsay Exceptions ,
Other Rules of Evidence

MINGGU 14
Obtaining and Evaluating

Nonfinancial Evidence in a Fraud

Examination:
Interviews,
Body Language,
Deception Cues,
Eye Language,
Statement Analysis

MINGGU 15
DISKUSI KASUS (KASUS IMPORT

SAPI)

MINGGU 16
UJIAN AKHIR SEMESTER