JASA AKUNTANSI FORENSIK

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Presentation transcript:

JASA AKUNTANSI FORENSIK YULAZRI M.AK., CA., CPA FEB-AKUNTANSI

VISI DAN MISI UNIVERSITAS ESA UNGGUL

Materi Sebelum UTS 01. 02. 05. Pengantar akuntansi forensik Jasa Akuntansi Forensik 03. Fraud 04. Deteksi dan Pencegahan Fraud 05. Standar audit investigatif 06. Tatanan kelembagaan 07. Korupsi

Materi Setelah UTS 08. 09. 12. Fraud 1 Fraud 2 10. Mencegah Fraud 11. Mendeteksi Fraud 12. Profil pelaku, korban dan perbuatan fraud 13. Komputer forensik 14. Investigatif dan audit investigatif

KEMAMPUAN AKHIR YANG DIHARAPKAN Mampu memahami menganalisis dan menjelaskan penerapan disiplin ilmu akuntansi yang luas, termasuk auditing pada masalah hukum untuk penyelesaian hukum di dalam atau di luar pengadilan

KPMG

Knowledge, Skills and Abilities Needed by Forensic Accountant Law, legal system, courts, and courtroom procedure. Financial statement fraud. Corporate governance, shareholder rights and litigation, securities laws, and protections. Report writing and communication. Criminal law and procedure. (continued on next slide)

Knowledge, Skills and Abilities Needed by Forensic Accountant Computer fraud and cybercrime. Human factors involved in intelligence gathering, interview techniques and understanding the motivations for fraud and other criminal activities. Ethical issues in business. Business valuation.

Forensic Accounting Knowledge Base 25

Income Expectations for Forensic Accountants Salaries start around $50,000. Senior-level government employees can earn between $85,000 to $95,000. In the private sector, one can earn between $125,000 to $150,000.

Consulting Fees Forensic accountants work with attorneys, private investigators, law enforcement officers, corporate security specialists, the IRS, and the FBI. In 1999, Kessler International stated that the firm charges about $300 per hour for forensic consultations.

Background in Forensic Accounting A forensic accounting background is helpful in these professional specialties: Accountants Consultants Internal auditors IRS auditors Government auditors FBI agents SEC accountants Bankruptcy specialists Professors Bank examiners Chief financial officers Valuators of closely held businesses

Specialties Within Forensic and Investigative Accounting Employee Crime Specialist Asset Tracing Specialist Litigation Services Specialist and Expert Witness

Forensic Groups and Credentials American College of Forensic Examiners International (ACFEi) Certified Forensic Accountant (Cr.FA) Association of Certified Fraud Examiners (ACFE) Certified Fraud Examiner (CFE) Association of Certified Fraud Specialists (ACFS) Certified Fraud Specialist (CFS)

Forensic Groups and Credentials Forensic Accounting Society of North America (FASNA) None National Association of Certified Valuation Analysts (NACVA) Certified Valuation Analyst (CVA) Certified Forensic Financial Analyst (CFFA) Certified Fraud Deterrence (CFD) (merged with CFFA in 2007) Chapter 2 Forensic and Investigative Accounting

Professional Groups and Credentials National Litigation Support Services Association (NLSSA) None Network of Independent Forensic Accountants (NIFA) Institute of Business Appraisers Certified Business Appraiser (CBA) American Institute of CPAs Certified Financial Forensics (CFF)

CPI Certificate (IAPI) Important 33

Skills of a Forensic Accountant Mean Analytical Skills 6.51 Basic Accounting Skills 6.31 Problem Solving Skills 6.30 Data Analysis Skills 6.27 Interviewing Skills 6.25 Verbal Communication Skills 6.11 Basic Computer Skills 6.05 Source: D.A. McMullen and M.H. Sanchez, “A Preliminary Investigation of the Necessary Skills, Education Requirements, and Training Requirements for Forensic Accountants,” Journal of Forensic and Investigative Accounting, Vol. 2, Issue 2, July-December, 2010, p.43. 34

Characteristics of a Forensic Accountant Mean Persistence 6.12 Skepticism Puzzle Skills 6.08 People Skills 6.04 Flexibility 5.91 Works well in teams 5.84 Experience in Auditing 5.80 Source: D.A. McMullen and M.H. Sanchez, “A Preliminary Investigation of the Necessary Skills, Education Requirements, and Training Requirements for Forensic Accountants,” Journal of Forensic and Investigative Accounting, Vol. 2, Issue 2, July-December, 2010, p.43. 35

FOSA COSA