Forensic AccountingPertemuan XII

Matakuliah : F0184/Audit atas KecuranganTahun : 2007

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• Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik

• Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik

Learning Outcomes

3

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• Forensic accounting vs Fraud auditing• Forensic accountant ability• Forensic accounting case

Outline Materi

4

Forensic Accounting CaseThere are a variety of ways individuals might fraudulently steal or embezzle company assets:

•Through the purchase, payables, and payment system•Through the sales, receivables, and receipt system

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Uncovering Evidence• The job role of the accused within the accounting system• The control of the accused person exercises on the

accounting system• The knowledge by the accused of the accounting system• The systematic pattern used in covering up the fraud• The extent of the fraud• The personal financial position of the accused, which can

be relevant to the motive and can illustrate the benefit

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Purchase, Payables and Payment System

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False Expense Report

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False Supplier Invoices

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False Information• False financial statements• Overstated accounts receivable listings• Overstated statements of income and net worth• False general journal entries• Altered internal company records• Fictitious customer credit information• False asset valuations

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Sales, Receivable and Receipt System

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Key Question of Front-End Fraud• Do recorded sales represent all company sales?• Has the company unexpectedly experienced

reduced sales from some of its oldest and best customers?

• Are all revenues recorded?

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Key Question of False Sales Invoices• Are recorded sale amounts the actual sales

amounts?• Can sales be confirmed with customers?• Are sale amounts reasonable in the

circumstances?

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Key Question for Lapping• Are the amounts recorded as owing to the

company actually still owing to the company?• Are deposit from a person/company being used to

cover someone or other company’s debts?

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