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

2. VISI DAN MISI UNIVERSITAS ESA UNGGUL

3. 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

4. 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

5. 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

21. KPMG

23. 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)

24. 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.

25. Forensic Accounting Knowledge Base25

26. 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.

27. 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.

28. 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

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

30. 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)

31. 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

32. 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)

33. CPI Certificate (IAPI) Important33

34. 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

35. 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

36. FOSA
COSA