2. Forensic Accounting Pertemuan XII
Matakuliah : F0184/Audit atas Kecurangan
Tahun : 2007
Forensic Accounting Pertemuan XII

3. Learning Outcomes
Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik
Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik 3
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4. Outline Materi Forensic accounting vs Fraud auditing
Forensic accountant ability
Forensic accounting case 4
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5. Forensic Accounting Case
There 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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6. 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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7. Purchase, Payables and Payment System
False Expense Reports
False Supplier Invoices
False Information
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8. False Expense Report Nonbusiness items Inflated items Fictitious items
Duplicate items
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9. False Supplier Invoices
No goods have been delivered or services rendered
The quantity or price is inflated
The quality has been compromised
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10. 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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11. Sales, Receivable and Receipt System
Front-end Fraud
False Sales Invoice
Lapping
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12. 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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13. 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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14. 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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