Audit Investigasi & Akuntansi Forensik

Kuliah:
Nature of Fraud
#6 Maret 2018
 FRAUD

@ghufron 2
 FRAUD

 FRAUD is an intentional untruth or a dishonest scheme

used to take deliberate and unfair advantage of another
person or group of persons. It include any means, such
as surprise, trickery, or cunning, by which one cheats
another (ACFE)
 All multifarious means which human ingenuity can
devise, and which are resorted to by one individual to
get an advantage over another by false suggestions or
suppression of the truth. It includes all surprise, trick,
cunning or dissembling, and any unfair way by which
another is cheated (Black Law Dictionary)

@ghufron 3
 FRAUD

 Perbuatan-perbuatan yang melawan hukum

 dilakukan dengan sengaja
 untuk tujuan tertentu (manipulasi atau memberikan
laporan yang keliru terhadap pihak lain)
 dilakukan orang-orang dari dalam ataupun dari
luar organisasi
 untuk mendapatkan keuntungan pribadi ataupun
kelompok yang secara langsung atau tidak
langsung merugikan pihak lain.

@ghufron 4
 Unsur-unsur FRAUD

1 Adanya perbuatan-perbuatan yang melawan

●

hukum.

2 ●
Dilakukan orang-orang dalam/ luar organisasi

3 Untuk mendapatkan keuntungan pribadi

●

maupun kelompok

4 Secara langsung maupun tidak langsung

●

merugikan pihak lain

@ghufron 5
 Elements of Fraud/White-Collar Crime

 Intent-knowingly to commit a wrongful act or to achieve a purpose

inconsistent with law or public policy
 Disguise of purpose-falsities and misrepresentations employed to accomplish
the scheme
 Reliance-by the offender on the ignorance or carelessness of the victim
 Voluntary victim action-to assist the offender
 Concealment-of the offence
Concealment is a cornerstone of fraud >< traditional crimes, fraud
perpetrators take steps to keep the victim ignorant. Acts in fraud schemes
designed to conceal include committing offences too small to be recognised
as fraud by the victim
ACFE

@ghufron 6
 Aksioma Fraud

Aksioma atau postulat adalah pernyataan (proposition) yang

tidak dibuktikan atau tidak diperagakan, dan dianggap sudah
jelas dengan sendirinya.

Fraud axioms (aksioma fraud) oleh ACFE:

 Fraud is hidden
 Reverse proof
 Existence of fraud

@ghufron 7
 Aksioma Fraud

Fraud is hidden
Perampokan Bank (bersenjata api) vs “Konspirasi” Pemenangan
Pengadaan Barang

 Metode / modus operandinya selalu mengandung tipuan, untuk

menyembunyikan sedang berlangsungnya fraud
 Pihak yang terlibat menutup rapat kejahatan mereka
 Penyuapan merupakan biaya penutup kejahatan
 Jangan berikan pendapat bahwa suatu fraud terjadi atau tidak terjadi di
suatu perusahaan atau entitas
 Memberikan pendapat bahwa fraud terjadi (padahal fraud tidak terjadi),
atau sebaliknya, membuat pemeriksa fraud berisiko menghadapi tuntutan
hukum

@ghufron 8
 Aksioma Fraud

Fraud is hidden

Fenomena gunung es
Hal yang terlihat dipermukaan
bukanlah yang sebenarnya
terjadi atau berlangsung

@ghufron 9
 Aksioma Fraud

Reverse proof
Pembuktian fraud secara timbal balik
 Bukan pembalikan beban pembuktian
 “Pemeriksaan fraud didekati dari dua sisi. Untuk membuktikan fraud
memang terjadi, pembuktian harus meliputi upaya untuk
membuktikan bahwa fraud tidak terjadi. Dan sebaliknya, dalam
upaya membuktikan fraud tidak terjadi, pembuktian harus meliputi
upaya untuk membuktikan bahwa fraud terjadi” (ACFE)

Mengapa harus ada reverse proof?

 Alasannya adalah kedua sisi dari fraud harus diperiksa (ACFE)
 Bisa digunakan untuk memperkuat posisi kita dalam “pertempuran”
di pengadilan
 Auditor VS pengacara

@ghufron 10
 Aksioma Fraud

Existence of fraud

Pemeriksa Fraud  Membuktikan

Fraud terjadi atau tidak
• Pemeriksa membuat dugaan

Pengadilan  Menetapkan Fraud

terjadi atau tidak
• Pengadilan memberi putusan bersalah/tidak

@ghufron 11
 Penyebab Fraud

Fraud Triangle
 Pressure/ Tekanan
 Opportunity/ Kesempatan
 Rationalization/ pembenaran

@ghufron 12
 FRAUD TRIANGLE

1. Motive (also called incentive or pressure)

 While people can rationalise their acts, there needs to be a motive to make them behave the
way they do.
 Power is a great motivator. Power can be simply gaining esteem in the eyes of family or co-
workers. For instance, many computer frauds are done to show the hacker has the power to
do it rather than to cause intentional harm.
 Another motivator is the gratification of a desire, such as greed, or an addiction.
 The third motivator is pressure, either from physical stresses or from outside parties.
2. Opportunity
 A process may be designed properly for typical conditions. However, a window of opportunity
may arise that creates circumstances for something to go wrong such as failure of the control.
 An opportunity for fraud may exist due to poor control design or lack of controls. For example,
a system can be developed that appears to protect assets, but is missing an important control.
Anyone aware of the gap can take what they want without much effort.
 Persons in positions of authority can create opportunities to override existing controls,
because if subordinates or weak controls allow them to circumvent the rules.

@ghufron 13
 FRAUD TRIANGLE

3. Rationalisation
 Most individuals consider themselves good persons, even if they occasionally do
something bad. To convince themselves they are still good persons, they may
rationalise or deny their acts. For example, these individuals might consider that
they were entitled to the stolen item or that if executives break the rules, it must
be alright for others to do so as well.
 Some people will do things that are defined as unacceptable behaviour by the
organisation, yet are commonplace in their culture or were accepted by previous
employers. As a result, these individuals will not comply with rules that don ’t
make sense to them.
 Some people may have periods of financial difficulty in their lives, have
succumbed to a costly addiction, or be facing other pressures. Consequently,
they will rationalise that they are just borrowing the money and, when their lives
improve, they will pay it back. Others may feel that stealing from a company is
not bad, thereby depersonalising the act.

@ghufron 14
 Penyebab Fraud

Teori GONE
Greed, motif ini terkait dengan keserakahan
dan kerakusan para pelaku korupsi

Teori GONE
Opportunities, motif ini terkait
dengan sistem yang memberi
kesempatan terjadinya korupsi

@ghufron 15
 Penyebab Fraud

Teori GONE
 Needs, motif ini berhubungan dengan sikap mental yg tdk
pernah cukup, penuh sikap konsumerisme dan selalu sarat
kebutuhan yg tidak pernah usai.

@ghufron 16
 Penyebab Fraud

Teori GONE
 Exposures, motif ini berkaitan dengan
hukuman para pelaku korupsi yg rendah

@ghufron 17
 Penyebab Fraud

Sistem Pendidikan
• Teaching – Memorizing – Forgetting – Nothing
• Nilai lebih diutamakan daripada proses/cara
mendapatkan nilai

@ghufron 18
 Tanda Tanda Pelaku Fraud

• Living beyond means - gaya hidupnya tidak sesuai

dengan penghasilan resminya
• An unwillingness to share duties - keengganan
untuk membagi pekerjaan
• A close personal relationship with vendors or
customers – hubungan yang sangat dekat dengan
rekanan sehingga menimbulkan vested interest
• Rule breakers – cenderung tidak taat pada aturan

@ghufron 19
 Kategori Fraud by Law

The principal categories of fraud or white-collar crime are

(ACFE):
• Misrepresentation of material facts (or false pretences)
• Concealment of material facts
• Bribery
• Conflicts of interest
• Theft of money or property
• Theft of trade secrets or intellectual property
• Breach of fiduciary duty

@ghufron 20
 Fraud Tree Classification System

@ghufron 21
Audit Investigasi & Akuntansi Forensik