Fraud Risk Assesment Pertemuan XIX Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007

Bina Nusantara Mahasiswa diharapkan dapat mengidentifikasi metode- metode dalam melakukan analisa berbasis resiko Mahasiswa diharapkan mampu mengetahui dan melakukan pengendalian kecurangan berbasis resiko Learning Outcomes 3

Bina Nusantara Understand the risk Fraud Risk Factors Internal Controls and Fraud Proofing Environment for Fraud Risk Detection and Enforcement Risk Management Checklist Outline Materi 4

Prevention Techniques for Fraud Understand the Risk Guarding against the threat Fraud Risk Management Bina Nusantara

Understand the Risk Risk can be split into two main categories:  Generic  Individual Bina Nusantara

Generic Risk Factors Generic risk factors remain relatively constant in their impact on any subject individual or group of individuals. They are largely within the control of the organization or entity that is protecting itself, and largely outside the controls of potential perpetrators Bina Nusantara

Generic Risk Factors The opportunity given to the potential perpetrators The likelihood of discovering a fraud that was committed The nature and extent of the punishment a perpetrator will receive once the fraud is uncovered and the perpetrator is caught Bina Nusantara

Individual Risk Factors Individual risk factors change from person to person and can even change for the same individual over time. They are only partially within the control of the organization or entity that is protecting itself, and this control is more difficult to exercise because it applies to each individual separately. The main concern is every employee turnover will change the individual risk factors. Bina Nusantara

Individual Risk Factors Moral Character Motivation Bina Nusantara

Minimize Risk from Moral Corporate mission statement Written code of business conduct Management style and role models Hiring practices Bina Nusantara

Minimize Risk from Motivation A favorable environment Performance appraisal and reward system Employee assistance programEmployee testing and screeningCommon sense and a watchful eye Bina Nusantara

Guarding Against the Threat Choosing acceptable risk levels Developing and implementing internal controls Promoting an ethical environment Arranging appropriate risk financing Ensuring adequate computer security Bina Nusantara