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Anis CHARIRI

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

DESKRIPSI
Mata kuliah ini menjelaskan prinsip-

prinsip dasar dalam memahami


akuntansi forensik. Dalam mata
kuliah ini akan dibahas berbagai
konsep tentang akuntansi forensik,
keahlian dan peran yang harus
dimiliki oleh seorang auditor forensik

KOMPETENSI YANG
DIHARAPKAN
Setelah menyelesaikan mata kuliah ini,
mahasiswa memiliki kompetensi dalam:
Menjelaskan latar belakang munculnya Fraud Auditing

and Forensic Accounting


Menjelaskan prinsip-prinsip Fraud, skema fraud dan
sinyal terjadinya fraud
Melakukan Fraud Risk Assessment, pencegahan dan
pendeteksian fraud
Mengidentifikasi dan menjelaskan kejahatan
komputer dan cyber forensics
Mengumpulkan dan mengevaluasi data yang
diperlukan dalam pengujian fraud
Menjelaskan peran auditor di pengadilan sebagai
saksi ahli

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 dalam bentuk
take home asssignment, yang
kemudian akan menjadi tugas akhir
matakuliah terakhir.

TUGAS PERKULIAHAN
Mahasiswa wajib mengikuti kuliah

dengan presensi minimal 75%, agar


dapat lulus matakuliah ini
Membuat Resume Materi Kuliah
setiap minggu
Wajib mengerjakan sebuah kasus
yang berupa take home assignment

PENILAIAN
Keberhasilan dalam mengikuti

perkuliahan akan didasarkan pada


beberapa kriteria sebagai berikut:
Resume dan partisipasi
30 %
Take home assignment30 %
Ujian Mid
20 %
Ujian Akhir

20 %

REFERENSI
Singleton TM and Singleton, AJ, 2010,

Fraud Auditing and Forensic


Accounting, 4th ed., New Jersey :
John Wiley & Sons, Inc. (WAJIB)
Silverstone, H., and Sheetz, M., 2007,
Forensic Accounting and Fraud
Investigation for Non-Expert, 2nd
Edition, New York: John Wiley & Sons,
Inc

RENCANA KULIAH
SESI
1

MATERI
Background of Fraud Auditing and Forensic
Accounting; Brief History of Fraud and the Antifraud
Profession, The Fraud Cycle, Forensic Accountant and Audits,
Forensic Accountants and Fraud Auditors, Keys to Effective
Fraud Investigation, The Antifraud Professionals Career 33
Fraud Principles: Definition: What Is Fraud? , Synonyms:
Fraud, Theft, and Embezzlement , Classic Fraud Research,
Fraud Triangle, Scope of Fraud, Profile of Fraudsters, Who Is
Victimized by Fraud Most Often?, Fraud Taxonomies, Fraud
Tree, Evolution of a Typical
Fraud Schemes: ACFE Fraud Tree, Financial Statement
Schemes, Corruption Schemes, Asset Misappropriation
Schemes,

Red Flags: Professional Standards, Common Red Flags,

Specific Red Flags, Fraud Detection Model


Fraud Risk Assessment: Technical Literature and Risk
Assessment, Risk Assessment Factors, Risk Assessment Best
Practices, Risk Management Checklists and Documentation,

BAHAN
Chapter
1:

Chapter
2:

Chapter
3:
Chapter
4:
Chapter
5:

5
6
7
8

Fraud Prevention: Prevention Environment ,


Perception of Detection, Classic Approaches, Other
Prevention Measures, Accounting Cycles
Fraud Detection: Fraud Detection Axioms,
Common Detection Methods. Specific Detection
Methods,: Beneishs Ratios
Fraud Response: Fraud Policy, Fraud Response
Team , Recovery, ACFE Sample Fraud, Sample Fraud
Policy Decision Matrix
Computer Crime: History and Evolution of
Computer Crimes, Computer Crime Theories and
Categorizations, Characteristics of the Computer
Environment , Information Security, Profiling Internet
Fraudsters

Chapt
er 6:
Chapt
er 7:
Chapt
er 8:
Chapt
er 9:

Fraud and the Accounting Information Chapter


10:
System: Accounting Concepts, Segregation of
Duties, Accounting Information Systems, Key
Personnel, Computer Hardware, Computer
Software , New Forms of Media, Audit Trail Concept
.

10
11
12

Gathering Evidence: What is evidence,


Rules of Evidence, Hearsay Exceptions , Other
Rules of Evidence
Cyber Forensics: Expectation of Privacy ,
Types of Investigations, Sources of Digital Data,
Types of Cyber Data, Cyber Forensics Investigation
Process, Variety of Specialists in Cyber Forensics

Obtaining and Evaluating


Nonfinancial Evidence in a Fraud
Examination: Interviews, Body Language,

Chapter
11:
Chapter
12:
Chapter
13:

13

General Criteria and Standards for Establishing


an Expert Witnesss Qualifications: Credentials,
Personal Qualities of the Expert, Sources for Locating Expert
Witnesses,
Distinguishing the Actual Area of Competence

Chapter
14
Chapter
15

The Legal Role and Qualifications of an Expert


Witness: Role of a Forensic as a Witness in Court , Legal
Qualifications for a Forensic Accountant as an Expert Witness,
Qualification and Admissibility of Accounting Evidence,
Experts Role in the Litigation Team , Pretestimony Activities
Transcript of Typical Court Testimony of Expert Witness 275

14

Effective Tactics and Procedures for the Expert


Witness in Court: Effective Profile, Being a Credible
Expert Witness, Experts Role in the Litigation Team ,
Pretestimony Activities, Trial and Testimony, Survival
Techniques

Fraud and the Public Accounting Profession_


History of Fraud and the Auditor: A Fraud and the
Auditors Liability, Fraud and the Auditors Responsibility,
Fraud and the Auditors Role

Chapter
16:
Chapter
17: