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Fraud Risk Assessment

Dompak Pasaribu

Program Pasca sarjana – Magister Akuntansi UNPRI

 Kosep Dasar
Tindakan manajemen yang bertujuan untuk mengidentifikasi
dan mengatasi kerentanan perusahaan (bahaya) atas
kecurangan yang dilakukan pihak internal ataupun pihak
eksternal.

Menurut Arens, dkk (2011), penilaian terhadap risiko

kecurangan (fraud risk assessment) merupakan suatu bentuk cara yang
dilakukan oleh auditor untuk menilai dan memperoleh bukti audit yang
memadai dan nantinya digunakan sebagai acuan untuk mengetahui
bagian-bagian apa saja yang memiliki tingkat risiko kecurangan.

Probabilitas terjadinya suatu peristiwa dan besarnya

dampaknya (besarnya peristiwa tersebut)

Secara konsep sederhana, tetapi yang sulit, Bagaimana Mengukur

dan Menerapkannya
Faktor yang harus diperhatikan

faktor pertama yang harus dipertimbangkan adalah pada tingkat entitas,

entitas, kemungkinan terjadinya kecurangan, pencurian, atau penggelapan dalam
orang (berperilaku), lingkungan kerja adalah kepribadian eksekutif dan karyawan, kondisi kerja,
divisi, efektivitas pengendalian internal, dan tingkat kejujuran di dalamnya
geografi, (budaya organisasi atau lingkungan).
produk atau layanan,
akuntansi atau bisnis.
proses, kontrol,
atau sistem komputerisasi
• The Association of Certified Fraud Examiners (ACFE) 2008 Report to
the Nation (RTTN) surveyed its members regarding frauds that were
resolved, and a total of 959 cases were reported.
Corporate Environment Factors
Industri yang paling rentan :
Industry by Frequency:
Banking/Financial services (14.5% of all cases reported)
Government/Public administration (11.7%)
Health care (8.4%) n Manufacturing (7.2%)
Retail (7%)
• Penilaian Risiko harus mempertimbangkan risiko kondisi ekonomi
• Sebuah survey 2008-2009 oleh ACFE menunjukkan bahwa pada masa
krisis ekonomi tingkat kecurangan/penipuan meningkat, secara
moneter meningkat 49%, hal ini disebabkan oleh banyaknya orang-
orang dalam tekanan kebutuhan.
• Dan bagian yang paling rentan dalam perusahaan melakukan
kecurangan adalah orang yang memegang kendali perusahaan, bagian
akuntansi dan pengendalian yang lemah.
Corporate Fraud Environment: Potential for Fraud
Factors High Fraud Potential Low Fraud Potential
Management Style Autocratic, profit focused Participative, customer focused

Management Orientation Low trust X theory High trust Y theory

Power driven Achievement driven
Management by crisis issues and personal Management by objective Issues and personal
differences are skirted or repressed differences are confronted and addressed openly
Management Structure and Controls Bureaucratic Collegial
Regimented Systematic
Inflexible Open to change
Imposed controls Self-controlled
Many-tiered, vertical Flat structure, horizontal

CEO Characteristics Swinger Professional

Braggart Decisive
Self-interested Fast-paced
Driver Friendly
Insensitive to people Respected by peers
Feared Secure
Insecure Gambler Risk taker
Impulsive Tight-fisted Thoughtful
Number and things oriented Generous with personal time and money
Profit seeker Products and market oriented Builder
Vain Self-confident
Bombastic Helper
Highly emotional Composed, calm, deliberate, even disposition
Partial Fair Knows who, what, and where he/
Pretends to be more than he/she is
Corporate Fraud Environment: Potential for Fraud
Factors High Fraud Potential Low Fraud Potential
Authority Centralized, reserved by top management Decentralized, delegated to all levels
Rigid rules strongly enforced Reasonable rules fairly enforced
Planning Centralized Decentralized
Short range Long range
Bureaucratic Collegial
Regimented Systematic
Inflexible Open to change
Imposed controls Self-controlled
Many-tiered, vertical Flat structure, horizontal

Performance Measured quantitatively and on a short-term basis Measured both qualitatively and quantitatively, and
Critical feedback on a longterm basis
Negative feedback Positive feedback
Supportive feedback
Reporting Routine reports only Exception reporting
Everything documented— a rule for everything Adequate documentation, but not burdensome—
Formal, written, stiff, pompous, ambiguous internal some discretion allowed
communications Informal, oral, clear, friendly, open, candid internal
communications
Primary Management Concerns Preservation of capital Human, then capital and technological asset
Profit maximization utilization
Profit optimization
Corporate Fraud Environment: Potential for Fraud
Factors High Fraud Potential Low Fraud Potential
Reward System Punitive Reinforcing
Penurious Generous Fairly administered
Politically administered Recognition, promotion, added responsibility, choice
Mainly monetary assignments, plus money
Business Ethics Ambivalent: rides the tides Clearly defined and regularly followed

Values and Beliefs Economic, political Social, spiritual

Self-centered Group-centered

Internal Relationships Highly competitive, hostile Highly competitive, hostile

External Hostile Professional

Relationships/ Competitors
Peer Relationships Hostile, aggressive, contentious Cooperative, friendly

Success Basis/ Formula Works harder Works smarter

Human Resource Problems High turnover Not enough promotional opportunities for all the
Burnout talent
Grievances Absenteeism
Financial Concerns Cash flow shortage Opportunities for new investments

Company Loyalty Low High

Growth Pattern Sporadic Consistent, steady

Source: Jack Bologna, Forensic Accounting Review (1985).

 Internal Factors
Penilaian risiko harus mempertimbangkan skema kecurangan yang
lebih mungkin terjadi.

For financial statement frauds, clearly the executives of the entity are
the most likely would-be fraudster and thus a risk assessment would
necessarily include those individuals. For asset misappropriation, an
employee in a trusted position is likely to be the culprit. For corruption,
it might be the same but it includes somebody outside the entity
working with someone inside—a unique characteristic of corruption
schemes.
Faktor Internal

Internal factors that enhance the probability of fraud, theft, and embezzlement include inadequate management controls or
monitoring activities such as the following :
- Failure to create an honest culture
- Failure to articulate and communicate minimum standards of performance and personal conduct Kegagalan untuk
mengartikulasikan dan mengkomunikasikan standar minimum kinerja dan perilaku pribadi.
- Inadequate orientation and training on legal, ethical, fraud, and security issues
Orientasi dan pelatihan yang tidak memadai pada hukum, etika, penipuan, dan masalah keamanan.
- Failure to counsel and take administrative action when performance level or personal behavior falls below acceptable standards, or
violates entity principles and guidelines
Kegagalan untuk mengambil tindakan administratif ketika tingkat kinerja atau perilaku pribadi turun di bawah standar yang dapat diterima, atau melanggar prinsip
dan pedoman entitas.
- Ambiguity in job roles, duties, responsibilities, and areas of accountability
Ambiguitas dalam peran pekerjaan, tugas, tanggung jawab, dan bidang akuntabilitas

- Lack of timely or periodic audits, inspections, and follow-through to ensure compliance with entity goals, priorities, policies,
procedures, and governmental regulations; generally speaking, a lack of accountability over key positions of trust
Kurangnya audit tepat waktu atau berkala, pemeriksaan, dan tindak lanjut untuk memastikan kepatuhan dengan tujuan entitas, prioritas,
kebijakan, prosedur, dan peraturan pemerintah;secara umum, kurangnya akuntabilitas atas kunci posisi kepercayaan
RISK ASSESSMENT BEST PRACTICES
Untuk mengembangkan penilaian risiko yang efektif, manajemen harus mengambil pendekatan yang formal :
• Leaders
• Team

Penilaian Risiko dilakukan secara teratur

Membuat check list Manajemen Risiko yang memuat:
1. Kesadaran Manajemen akan adanya penipuan
- Risiko umum
- Mengelola Risiko Individu
- Kesadaran Manajemen
2. Apakah manajemen memiliki IC yang baik :
- Kecurangan dan IC
- IC atas akses fisik
- Deskripsi pekerjaan
- Pengawasan
- Audit
Daftar Pustaka
• Singleton, W. Tommie and Singleton Aaron.2010. “Fraud Auditing and
Forensic Accounting”,Fouth Edition. John Wiley & Sons, Inc. Hoboken,
New Jersey.