FRAUD RESPONSE

AKUNTANSI FORENSIK
JUMAT, 2 DESEMBER 2022

MOZA AUDINA SOPHARIA (20090122102)

01 Introduction

02 Fraud Policy

03 Fraud Response Team

04 Recovery

05 Summary
Introduction
ANTIFRAUD

PREVENTIVE DETECTIVE CORRECTIVE

Pencegahan pada Upaya untuk Selesai diinvestigasi
kegiatan-kegiatan fraud menemukan indikasi maka akan dilakukan
awal terjadinya Fraud corrective action agar
tidak terjadi lagi

Fraud Response adalah fase dimana tindakan

fraud sudah terdeteksi dan bagaimana respon
entitas pada tindakan fraud tersebut
FRAUD RESPONSE

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 FRAUD POLICY
BAGAIMANA FRAUD
DEFINISI FRAUD AKAN DITANGANI?
APA YANG SEMUA HARUS TAHU
DIPERTIMBANGKAN?

Definisi fraud harus sama Jenis fraud, pelanggaran Jika fraud terdeteksi Fraud Policy ini harus
terlebih dahulu agar tahu tanggung jawab, bagaimana manajemen diketahui oleh seluruh
pada batasan mana penyalahgunaan aset, akan mengatasinya? karyawan
seseorang dinyatakan pemalsuan laporan Termasuk didalamnya
melakukan tindakan fraud keuangan atau transaksi prosedur penanganan,
keuangan, dll tindak lanjut, pelaporan
(whistleblowing)
FRAUD RESPONSE TEAM
SIAPA YANG MASUK FRAUD
RESPONSE TEAM????
Legal/Litigation : prosecution, knowledge of potential effectual
1 prosecutors, civil litigation

Legal/HR : legal termination of fraudster, legal issues in

2
investigating an employee

Forensic Accounting : fraud investigation, fraud evidence,

3 proper interviews

Digital/Cyber Forensic : Data mining for evidence, potential

4 cyber sources of evidence

5 Internal Audit : support the investigation, evidence gathering

Public Relation : manage publicity, craft public response to

6 fraud

Executive Management : manage all key decisions of the

7 process and followup
 RECOVERY
ACFE REPORT TO THE NATION
42 % sama sekali tidak bisa melakukan pemulihan keuangan, 01
23,4% dapat melakukan pemulihan tapi hanya 25%-nya, 16%
hanya bisa melakukan pemulihan sebesar $50.000

RESPONE PLAN HARUS MATANG

Jika respone plan dibuat dengan matang maka tahap 02
pemulihan keuangan karena fraud dapat diminimalisir

FRAUD INSURANCE DI INDONESIA??? 03

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