Akuntansi Forensik
Akuntansi Forensik
Fraud 2
Mencegah Fraud
Mendeteksi Fraud
Profil pelaku, korban dan perbuatan fraud
Komputer forensik
Investigatif dan audit investigatif
Accounting Auditing
Supporting
Genaral Financial Audit
1. Financial Accounting
2. Management Accounting
Managemnt audit
3. Accounting Information 1. Taxes
system
2. Management Goverment audit
4. Accounting Theory
3. Economic
4. Statistics
5. Bahasa & English Fraud & Forensik audit
5. Fiducury & Fund Accounting
6.Government accounting 6. etc
EDP Audit
7. Syariah accounting
Change career
B
KAP
Income B < A
Position B < A
8
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Proses tingkat pemahaman ilmu
Ilmu yang harus dikuasai oleh auditor Auditing
Accounting Theory
Management accounting
Advance accounting
Cost accounting
Intermediate accounting
Accounting principles
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COLORING THE GLOBAL FUTURE
Setelah lulus S1 SE mau
jadi apa ?
Karyawan
Karyawan
dengan
Karyawan
biasa
sedikit skill professional
Accountancy
Accounting Auditing
Akuntan Auditor
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COLORING THE GLOBAL FUTURE
COLORING THE GLOBAL FUTURE
Forensic Accounting
FORENSIC ACCOUNTING
AUDIT INVESTIGASI
Accounting process
Audit process
BPK Bank
Audit Investigatif
(Auditor Century
investigative) TBk
Laporan Hasil
Pemeriksaan DPR
Investigasi Disampaikan ke user
Saksi ahli/
Expert witness
Pengadilan
Saksi ahli/
Expert witness
dipelajari
Financial fraud
Does not involve direct theft of assets
1.
Often objective is to obtain higher stock price (i.e., financial fraud)
2.
Typically involves misstating financial data to gain additional
3.
compensation, promotion, or escape penalty for poor
performance
4. Often escapes detection until irreparable harm has been done
Corruption fraud
5. Usually, perpetrator is executive management
1. Bribery, etc.
Kajian system
Menilai
kelemahan
system
Systems audit
Oriented system
audit
FOSA COSA
(fraud oriented (Corruption oriented
system audit ) system audit)
Fraud Korupsi
tree saja
COLORING THE GLOBAL FUTURE
FOSA
COSA
Terima Kasih
COLORING THE GLOBAL FUTURE