overview

akuntansi forensik
dan
audit investigatif

Bandung, Januari 2008

 Fraud
(White collar crime)

Pelanggaran terhadap hukum yg terkena sanksi tertentu

yang meliputi pemanfaatan kedudukan yang pelakunya
mempunyai kekuasaan ekonomi, pengaruh atau
kepercayaan dalam institusi yang memiliki legitimasi
ekonomi/politik, namun disalahgunakan untuk
keuntungan illegal atau untuk melakukan kegiatan illegal
untuk keuntungan pribadi/organisasi. (Albert J. Reiss, &
Albert Biderman)
Pengelompokan antara lain: Corporate Crime &
Occupational Crime.
 FRAUD defined by acfe

What is Occupational Fraud?

The term occupational fraud may be defined as:
The use of ones occupation for personal
enrichment through the deliberate misuse or
misapplication of the employing organizations
resources or assets.
This definition is very broad, encompassing a
wide range of misconduct by employees,
managers, and executives.
 FRAUD (continued)

All occupational fraud schemes have four key elements in

common. The activity:
1. is clandestine;
2. violates the perpetrators fiduciary duties to the victim
organization;
3. is committed for the purpose of direct or indirect
financial benefit to the perpetrator; and
4. costs the employing organization assets, revenue, or
reserves.
 Unsur FRAUD

Adanya pelanggaran hukum.

Dilakukan oleh orang/kelompok orang dari
dalam/luar organisasi.
Untuk mendapatkan keuntungan pribadi
dan/atau kelompok.
Langsung/tidak langsung merugikan pihak
lain (organisasi).
How is fraud first discovered?

Det Initial Detection of Occupational Frauds

ecti Tip 34,2 %
By Accident 25,4 %
on Internal Audit 20,2 %
Met Internal Controls 19,2 %
External Audit 12 %
hod Notified by Police 3,8 %

The sum of percentages in this chart exceeds 100% because in some cases respondents identified more than one
detection method. The same is true for all charts in this Report showing how occupational frauds were detected

2006, ACFE Report to the Nation on Occupational Fraud & Abuse

 Sources of tip

Vendor 7,1%
Customer 10,7 %
Anonymous 18,1 %
Employee 64,1 %

2006, ACFE Report to the Nation on Occupational Fraud & Abuse

Peristilahan :
aKuntansi forensik
audit forensik
audit fraud
audit ivestigatif
akuntansi investigatif
eksaminasi fraud
investigasi fraud
 Istilah forensik
Merriam Websters Dictionary: the word forensic
defined as belonging to, used in, or suitable to
courts of judicature or to public discussions and
debate.

The term forensic in the accounting profession

deals with the relation & application of financial
facts to legal problems.

Forensic accounting evidence is oriented to a

court of law.
Akuntansi forensik
What is forensic accounting?
(Sumber: http://accounting.money-lib.com/)
Forensic accounting is the practice of
utilizing accounting, auditing, and investigative
skills to assist in legal matters.

WHAT IS FORENSIC ACCOUNTING?

(Sumber: http://www.edwardspub.com/)
Simply put, forensic accounting is accounting that is
suitable for legal review, offering the highest level of
assurance, and including the now generally accepted
connotation of having been arrived at in a scientific
fashion.
 Audit forensik

Forensic Audit is an examination of evidence

regarding an assertion to determine its
correspondence to established criteria carried out
in a manner suitable to the court
(Alan Zysman, Forensic Accounting: Litigation
Support ).
 Akuntansi forensik
Forensic Accounting
(Sumber: http://financial-
dictionary.thefreedictionary.com/)
Forensic Accounting utilizes accounting, auditing,
and investigative skills to conduct an examination into
a company's financial statements. Thus, providing an
accounting analysis that is suitable for court.

Accountants look at the numbers. Forensic

accountants look behind the numbers.
(Sumber: http://www.investigation.com/)
 Akuntansi Forensik/ Audit Investigatif/
Akuntansi Investigatif
Jack Bologna and Robert J. Lindquist
Investigative Auditing involves reviewing financial
documentation for a specific purpose, which could
relate to litigation support and insurance claims, as
well as criminal matters

Thornhill :
Forensic and Investigative Accounting is the application
of financial skill and an investigative mentality to
unresolved issues, conducted within the context of the
rules of evidence.
 FRAUD auditing &
forensic accounting
Fraud auditing:
Process of detecting, preventing, and correcting fraudulent
activities.
Creating an environment that encourages the detection and
prevention of frauds.
The purpose is to prove or disprove a fraud exists.

Fraud auditing is a subset of forensic accounting

(G Jack Bologna and Robert J Linquist)
 Diagram akuntansi forensik

AKUNTANSI

HUKUM

AKUNTANSI
AUDIT
HUKUM

Sumber: TM Tuanakotta, 2007

 Diagram akuntansi forensik

Akuntansi Forensik
Jenis Fraud Audit H
Penugasan U
K
Proaktif Investigatif U
M

Risk A
Assessment Temuan Audit/ Temuan Audit K
Sumber Tuduhan/ U
Informasi Keluhan N
T
A
N
SI
Output Identifikasi Bukti Ada/
Indikasi Awal
Potensi Tidaknya
Adanya Fraud
Fraud Pelanggaran
 Diagram akuntansi forensik
Akuntansi Forensik
Jenis
Penugasan Fraud Audit
AKUNTANSI HUKUM
Ganti Rugi Pidana
Proaktif Investigatif Perdata
Adminsitratif
Arbitrase/
Risk Temuan Temuan Audit ADR
Assessment Audit/
Tuduhan/
Sumber
Keluhan
Informasi

Indikasi Awal Bukti Ada/

Output Identifikasi
Adanya Tidaknya
Potensi Fraud
Fraud Pelanggaran
 Diagram akuntansi forensik
Akuntansi Forensik
Jenis
Penugasan Fraud Audit
AKUNTANSI HUKUM

Proaktif Investigatif

Risk Temuan Audit Nilai kerugian Penyidikan

Assessment keuangan Penuntutan
Temuan Audit/ Negara Penyidangan
Sumber Tuduhan/ Mencari Putusan
Informasi Keluhan keterangan & Pengadilan
barang bukti Upaya Hukum

Output Bukti Ada/

Identifikasi Indikasi Awal
Tidaknya
Potensi Fraud Adanya Fraud
Pelanggaran
 peran akuntansi forensik
1. Corporate investigation.
2. Litigation support.
(loss of profit, construction claims, product liability,
shareholder dispute, bankruptcis, & breach of
contract).
3. Criminal matters (e.g. expert witnesses).
4. Insurance claims.
5. Government (to achieve regulatory compliance).
 Principles of Fraud auditor

1. Fraud auditing is more a mind-set than a methodology.

2. Fraud auditors mostly focus on exceptions, oddities,
accounting irreguraliities, & patterns of conduct.
3. Dst.
(G Jack Bologna and Robert J Linquist)
 FRAUD auditing &
forensic accounting
Auditors mind-set:
Fraud can be detected as well as discovered by accident or tip.
Financial audit methodologies and techniques are not really designed to
detect fraud but rather designed to detect material financial
misstatements.
Fraud detection is more of an art than a science. It requires innovative
and creative thinking as well as rigors of science.
Determination, persistence, & self-confidence are more important
attributes for a fraud auditor than intelligence. Logic & problem solving
and detective skills are critical success factors for fraud auditors &
forensic accountants.
(G Jack Bologna and Robert J Linquist)
 aKuntan forensik
(Skill, Abilities, and/or Knowledge)

1. Ability to identify frauds with minimal initial

information.
2. Identification of financial issues.
3. Knowledge of investigative techniques; investigative
skills; and investigative mentality.
4. Knowledge of evidence.
5. Interpretation of financial information.
6. Presentation of findings.
(G Jack Bologna and Robert J Linquist)
 Fraud auditor
(Skill, Abilities, and/or Knowledge)

1. Setting the tone (.highest standars of ethical

conduct).
2. Effective corporate governance.
3. Common body of knowledge.
4. Skills set.
5. Investigative intuition.
6. Applicable laws and regulations
(G Jack Bologna and Robert J Linquist)
 Fraud auditor
Common body of knowledge

Fraud auditors should know the aspects of common body

of knowledge regarding fraud:
1. Fraud schemes, red flags, & specific frauds.
2. The fraud triangle; fraud research; emerging fraud
issues; & steps in a fraud investigation, legal aspect of
fraud (especially evidence).
3. Sociobehavioral characteristics of white-collar
criminals.
4. Dst.
(G Jack Bologna and Robert J Linquist)

Fraud auditors enjoy thinking and learning. They enjoy solving problems, especially challenging ones.
 Metodologi audit investigatif
(asumsi)

Each fraud examination begins with the proposition that all

cases will end with liitigation. (Joseph T. Wells)

Every fraud investigation should assume it is going to end

up in court from the start. (Jack Bologna)

Setiap investigasi dimulai dengan harapan bahwa kasus ini

berakhir dengan litigasi (TM Tuanakotta)
 AKSIOMA
PEMERIKSAAN fraud
Kecurangan pada hakekatnya tersembunyi. Tidak ada
keyakinan absolut yang dapat diberikan bahwa
kecurangan benar-benar terjadi atau tidak terjadi.
Untuk mendapatkan bukti bahwa kecurangan tidak
terjadi, auditor harus juga berupaya membuktikan
bahwa kecurangan telah terjadi.
Untuk mendapatkan bukti bahwa kecurangan telah
terjadi, auditor harus juga berupaya membuktikan
bahwa kecurangan tidak terjadi.
Penetapan final apakah kecurangan terjadi merupakan
kewenangan pengadilan (hakim) bukan kewenangan
pemeriksa.
(Joseph T. Wells, 1992)
 predikasi

Keseluruhan dari peristiwa, keadaan pada saat

peristiwa itu, dan segala hal yang terkait atau berkaitan,
yang membawa seseorang yang cukup terlatih dan
berpengalaman dengan kehati-hatian yang memadai,
kepada kesimpulan bahwa fraud telah, sedang dan
atau akan terjadi.
Predikasi adalah dasar untuk memulai investigasi.
Investigasi jangan dilakukan tanpa adanya predikasi
yang tepat.

(Joseph T. Wells, 1992)

 Indikator fraud
(red flags)

Understanding symptoms of fraud is the key to

detecting fraud.
A symptom of fraud may be defined as a condition
which is directly attributable to dishonest or
fraudulent activity.
It may result from the fraud itself or from the attempt
to conceal the fraud.
 Indikator fraud
(red flags)

Dalam deteksi fraud perlu kemampuan untuk mengenal

dan mengidentifikasi secara cepat potensi fraud.
Red flags mrp petunjuk agar kita waspada bahwa pihak
yg dicurigai memiliki kemungkinan berbuat fraud.
Petujuk awal fraud biasanya ditunjukkan oleh munculnya
gejala (symptoms).
Fraud Symptoms: accounting anomalies, IC weakness,
analytical anomalies, extravaganz life style, unusual
behavior, tips and complaints.
 Investigasi melalui
Pendekatan teori fraud
Melakukan analisis atas data yang tersedia
(analizing the available data).
Membuat hipotesis (creating a hypothesis).
Melakukan pengujian terhadap hipotesis
(testing the hypothesis).
Perhalus dan ubah hipotesis (refining and
amending the hypothesis).

Siklus audit investigatif

(Joseph T. Wells, 1992)

 Bukti audit
without evidence, there is no case

Evidence is all means by which an

alleged matter of fact is establish or
disproved
George A. Manning, CFE., E.A
(Financial Investigation and Forensic Accounting)
 JENIS BUKTI AUDIT

BUKTI Diperoleh melalui pengamatan langsung/

inventarisasi yg dituangkan dlm
FISIK media/BA

BUKTI Dalam bentuk kertas/berkas yg mengan-

DOKUMEN dung informasi, huruf & angka

Dari pihak ke 3 yg didapat karena

BUKTI diminta oleh auditor dan
KETERANGAN didokumentasikan (konfirmasi, bukti
lisan, spesialis).
Diperoleh dgn melakukan analisis atas
BUKTI
data auditan, dgn metode yg diakui
ANALIS
(rasio, bukti SPI, perhitungan)
 Bukti audit

Memeriksa fisik.. Physical examination.

Melakukan konfirmasi Confirmation.
Memeriksa dokumen.. Documentation.
Riviu analitikal.. Analytical review.
Meminta informasi Inquiries of the auditee.
Menghitung kembali.. Reperformance.
Melakukan pengamatan Observation.

(TM Tuanakotta, 2007)

 BUKTI AUDIT Dan ALAT BUKTI
(KUHAP)

BUKTI AUDIT ALAT BUKTI (KUHAP)

Pengujian Fisik
Keterangan saksi
Bukti Konfirmasi
Keterangan ahli
Bukti Dokumen
Surat
Bukti Observasi

Bukti Tanya Jawab Petunjuk

Pelaksanaan ulang Keterangan terdakwa.

Prosedur Analisis
 Syarat Bukti audit
Secara logis ada hubungan dgn
RELEVAN RE
permasalahan

Berkaitan dgn sumber, cara men-

KOMPETEN KO dapatkan & kelengkapan persyataran
yuridis bukti.

Berkaitan dgn jumlah & nilai kese-

CUKUP CU
luruhan bukti yg diperoleh/diuji

Mempunyai nilai yg cukup berarti dan

MATERIAL MA penting bagi pencapaian tujuan
organisasi.
 CONTOH STANDAR AUDIT FORENSIK
Tujuan: menjaga konsistensi dan kesetaraan
kualitas Akuntan dalam melaksanakan
penugasan Investigative and Forensic
Accounting
Standard terdiri dari:
Standard No.100 Introduction, Definition &
Applicability of IFA Standard Practices
Menguraikan latar belakang diperlukannya
standar, definisi-definisi dan standar yang
diterapkan oleh IFA.
Standard No.200 Engagement Acceptance

Menguraikan kriteria penerimaan suatu

penugasan
Standard No.300 Planning & Scope of Work

Menguraikan perencanaan dan ruang lingkup

pekerjaan
 STANDAR AUDIT FORENSIK

Standard No.400 Information Collection &

Analysis
Menguraikan pengumpulan dan analisis
informasi
Standard No.500 File Documentation
Menguraikan dokumentasi dalam
penugasan
Standard No.600 Reporting
Menguraikan pelaporan atas penugasan
Standard No.700 Expert Testimony
Menguraikan standar pemberian
keterangan ahli.
 Expert witness

An expert witness is a person skilled in some art,

science, profession, or business or who has experience
or knowledge in relation to matters that are not
commonly known to the ordinary person.
The ordinary witness testifies to facts, that is, what the
witness has seen, heard, or otherwise observed.
The expert witness expresses an opinion or answers
hypothetical questions based on facts presumably in
the record.
(George A. Manning, 2000)

Bandingkan dengan ketentuan dalam KUHAP.

 FRAUD Auditing
forensic accounting
Bahan bacaan:

1. G. Jack Bologna and RJ Lindquist: Fraud Auditing and Forensic

Accounting, Third edition, 2006
2. TM Tuanakota: Akuntansi Forensik dan Audit Investigatif, 2007.
3. George A. Manning, Financial Investigation and Forensic Accounting,
2000.
4. Joseph T. Wells, Fraud Examination: Investigative and Audit
Procedures, 1992.
5. ACFE, Report to the Nation on Occupational Fraud & Abuse 2006.