Fraud Auditing

Instructor by : Syafaruddin Alwi   TUJUAN Menjelaskan kepada peserta :

1. Mengenai teknik-teknik pemeriksaan kecurangan yang efektif
2. Menguraikan secara sistematis proses terjadinya kecurangan dan metode pemeriksaannya
3. Meningkatkan pengetahuan dan kompetensi peserta dalam melakukan internal fraud  auditing
4. Meningkatkan kemampuan Fraud Auditor dan Internal Auditor dalam melakukan Analisis Kelemahan
5. Kontrol dan factor lainnya yang menjadi pemicu kecurangan
6. Meningkatkan nilai tambah audit internal bagi perusahaan

OUTLINE 1. Potential Froud In The Organization (Summary) 2. Symtomps & Warning Sings of Fraud (Summary) 3. Fraud Prevention

• Design Control – 12 Most Common Weakness
• Pencegahan Fraud
• Hiring Decision
• Fraud Detection
• Audit Tolls For Fraud
• Legal Consideration
• Fraud Investigation
• Teknik – teknik Mendeteksi Fraud

4. Computer Relates Fraud

• Net and Computer Security
• Internet Fraud
• Computer System Audit

5. Management Controls & Approaches Company Policy

• Control In Purchasing & Procurenment
• Accounting Control
• Control In Marketing
• Transportation and Cargo
• Invesment

6. Obtaining Evidence, Testifying The Fincing, Taking Statement And Writing Reports

• Evidencing
• Testifying The Findings
• Writing Reports
• Taking Statements

7. Jenis dan Modus Operandi Fraud

• Korupsi
• Penyalahgunaan Asset
• Rekayasa Laporan

8. Executive Summary

• Faktor Penyebab Terjadinya Fraud
• Terminology Fraud
• Fraud Seringkali ditemukan by Chance
• Tidak ada Fraud yang tidak dapat ditrasir jejaknya
• Fraud terjadi every where, what so ever and who ever
• Sisi Positif Fraud
• Usaha mengurangi Fraud

9. Auditors role in building companys ethics

• Three General Models for ethical decision making
• Ethics Awareness
• Managing values
• The moral compas

TRAINING METHOD Presentation Discussion Case Study Evaluation FACILITY Training Kit Handout Certificate Lunch + 2 X Coffee Break Souvenir Pick Up Participants