Fraud Risk Management

DESCRIPTION Perusahaan dalam skala besar tidak bisa terbebas begitu saja dari permasalahan kecurangan atau fraud, yang mana permasalahan ini bisa muncul dari dalam perusahaan itu sendiri maupun pengaruh lingkungan luar perusahaan. Hampir semua perusahaan berisoko menjadi sasaran dari fraud ini, efek adanya sebuah kecurangan tidak hanya berdampak pada kerugian investasi atau legal cost namun juga menjurus pada hilangnya kepercayaan masyarakat di pasar modal. Terpublikasinya prilaku curang para eksekutif sungguh akan berpengaruh terhadap citra dan reputasi dari perusahaan yang pada gilirannya akan menjadi beban dari pemilik atau pemegang saham perusahaan. Regulasi yang mengatur kecurangan semakin banyak diterbitkan dan sudah semakin bersifat “worldwide” seperti Tindak Pidana Korupsi, Tindak Pidana Pencucian Uang, Tindak Pidana Perbankan, Tindak Pidana Tertentu/Khusus Lainnya, Peraturan yang terkait dengan Pengadaan Barang dan Jasa, semakin meningkatkan tanggung jawab dan tanggung gugat Management atas kecurangan. OUTLINE MATERI 1. Introduction 2. Fraud Risk Governance

• Roles and Responsibilities
  • BOD, Audit Commitee, Management, Staff, Internal Auditing
• Fraud Risk Management Program Components
  • Commitment
  • Fraud Awareness
  • Affirmation Process
  • Conflict Disclosure
• Fraud Risk Assessment
• Reporting Procedures and Whistleblower Protection
• Investigation Process
• Corrective Action
• Process Evaluation and Improvement (Quality Assurance)
• Continuous Monitoring

3. Fraud Risk Assessment

• The Risk Assessment Team
• Fraud Risk Identification
  • Incentives, Pressuresand Opportunities
  • Risk of Management’s Override of Controls
  • Population of Fraud Risks
  • Fraudulent Financial Reporting
  • Misappropriation of Assets
  • Corruption
  • IT and Fraud Risk
• Other Risks
  • Regulatory and Legal Misconduct
  • Reputation Risk
• Assessment of the Likelihood Significance of Identified Inherent Fraud Risks
• Response to Residual Fraud Risks

4. Fraud Prevention

• Fraud Preventive Controls
  • Human Resources Procedures
  • Authority Limits
  • Transaction-Level Procedures
• Documentation of Fraud Prevention Techniques
• Assessing the Organization’s Fraud Prevention
• Continuous Monitoring of Fraud Preventive Controls

5. Fraud Detection

• Fraud Detective Controls
  • Whistleblower Hotlines
  • Process Controls
  • Proactive Fraud Detection Procedures
• Documentation of Fraud Detection Techniques
• Assessing the Organization’s Fraud Detection
• Continuous Monitoring of Fraud Detection

6. Fraud Investigation and Corrective Action

• Fraud Investigation and Response Protocols
  • Receiving the Allegation
  • Evaluating the Allegation
  • Investigation Protocols
• Conducting the Investigation
• Reporting the Results
• Corrective Action
• Measurement

7. Case Study   TRAINING METHOD Presentation Discussion Case Study Evaluation FACILITY Training Kit Handout Certificate Lunch + 2x Coffee Break Souvenir Pick Up Participant (Yogyakarta)