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Pengertian Akuntansi Forensik

1 diaz priantara
 Agenda kita ..........
Pengertian

Ruang Lingkup

Karir

Pengguna Jasa

Lain-lain
2 diaz priantara
 Agenda I & II

Pengertian & Ruang Lingkup

3 diaz priantara
4 diaz priantara
 latar belakang
Pengamat

Pers
FORENSIC
ACCOUNTING

Mahasiswa Dosen
5
 CONFUSED ?? Forensic Acctg
= audit
forensik ?
Apa sih
Forensic
Acctg .. Apa sih modal
untuk menjadi
akuntan
Forensic forensik
Acctg =
Fraud
Auditing?

Mahasiswa Dosen
Forensic Acctg
Apa sih peran = investigasi?
akuntan
forensik
Siapa sih
Forensic Acctg = yang bisa
Audit Investigatif? menjadi akt
forensik?

6
Forensic Report
What’s forensic accounting
 Forensic = belonging to, used in, or suitable to courts or
judicature or to public discussions and debate (Webster’s
dictionary)
 Forensic is related to suicide, homicide, bomb, rape, injury?
 Ilmu kedokteran forensik, disebut juga ilmu kedokteran kehakiman, merupakan salah satu mata ajaran wajib dalam
rangkaian pendidikan kedokteran di Indonesia, dimana peraturan perundangan mewajibkan setiap dokter untuk
membantu melaksanakan pemeriksaan kedokteran forensik bagi kepentingan peradilan bilamana diminta oleh polisi
penyidik. Ilmu Kedokteran Forensik adalah cabang spesialistik ilmu kedokteran yang memanfaatkan ilmu kedokteran
untuk kepentingan penegakan hukum

 Forensic in the accounting profession deals with the relation

and application of financial facts to legal problems
 Forensic accounting evidences are oriented to a court of law
whether that’s civil or criminal law
 Forensic Accounting Defined
Forensic accounting is the action of identifying, recording,
settling, extracting, sorting, reporting, and verifying past financial
data or other accounting activities for settling current or
prospective legal disputes or using such past financial data for
projecting future financial data to settle legal disputes.
Source: Forensic and Investigative Accounting (CCH)
--------------------------------------------------------
When the death of a company occurs under mysterious
circumstances, forensic accountants are essential. Other
accountants look at the charts but forensic accountants actually dig
into the body.
Douglas Carmichael
 Forensic Accounting Defined
”Forensic accounting is the application of investigative and
analytical skills for the purpose of resolving financial issues in a manner
that meet standards required by courts of law. Fraud investigations are part
of forensic accounting. Forensic accountants apply special skills in
accounting, auditing, finance, quantitative methods, law, research, and
investigative skills to collect, analyze, and evaluate evidential matter and to
interpret and communcate findings. Finance and quantitative skills are
especially important to forensic accountant who calculate damages. As fraud
examiners, forensic accountants are a mix of accountant and private
investigators”. (Hopwood et.al, 2008)
Definition of Forensic Accounting

Forensic accounting is the application of accounting, tax,

auditing, finance, quantitative analysis, investigative and
research skills, and an understanding of the legal process for
the purpose of identifying, collecting, analyzing, and
interpreting financial or other data or issues in connection
with:
1) Litigation services: providing assistance for actual, pending or
potential legal or regulatory proceedings before a trier of fact in
connection with the resolution of disputes between parties, or
2) Non-litigation services: performing analyses or investigations
that may require the same skills used in 1, above, but may not
involve the litigation process.
 Definition of Forensic Auditing
Forensic auditing is a type of auditing that specifically looks for financial
misconduct, and abusive or wasteful activity.
It is most commonly associated with gathering evidence that will be
presented in a court of law as part of a financial crime or a fraud
investigation.

Source: B.L. Derby, “Data Mining for Improper Payments,” Journal of

Government Financial Management, Winter, 2003, pp. 10-13
----------------------------------------------------------------
“ Forget the stuffed white shirt, forensic accountants are more parts Philip
Marlowe than Casper Milquetoast. They open the books and crack the code,
transforming a dull science of numbers into a suspenseful mystery with a
logical, even riveting resolution.” Cory Johnson
Definition of Forensic Auditor
Someone who can look behind the facade--not accept the records
at their face value--someone who has a suspicious mind that the
documents he or she is looking at may not be what they purport to
be and someone who has the expertise to go out and conduct very
detailed interviews of individuals to develop the truth, especially
if some are presumed to be lying.
Robert G. Roche, a retired chief of the IRS Criminal Investigation Division of the IRS
Forensic Accounting vs. Fraud Auditing
Forensic Accountant: A forensic accountant may take on fraud
auditing engagements and may be a fraud auditor, but he or she
will also use other accounting, consulting, legal skills in
broader engagements. In addition to accounting skills, he or
she will need a working knowledge of the legal system and
excellent communication skills to carry out expert
testimony in the courtroom and to aid in other litigation support
engagements.
Crumbley, Heitger, Smith, Forensic and Investigative Accounting (CCH)
 Forensic Accounting vs. Fraud Auditing
Fraud Auditor: An accountant especially skilled in auditing who is
generally engaged in auditing with a view toward fraud discovery,
documentation, and prevention.
------------------------------------------------------
“Economic crimes and fraud often do not involve obvious evidence like
the smoking gun. Forensic accountants look behind the deals and
handshakes and probe beyond the numbers to uncover the reality of
financial situations.”
Source: D.W. Squires, “Problems Solved with Forensic Accounting: A Legal Perspective,”
Journal of Forensic Accounting., Vol. IV (2003),. P. 131.

Forensic accounting is reactive while fraud audit is proactive

Some of fraud auditor functions
 Fraud auditing  creating an environment that encourages the
detection & prevention
 Fraud auditing can’t be reduced to a simple checklist. It’s an awareness
in the broadest sense of many components such as human thing, OB,
fraud risk, red-flag etc
 The fraud auditor should set the standard such as code of conduct,
conflict-of-interest policy, agreement with vendor
 The fraud auditor must know the realm of fraud possibilities (FRA)
 The fraud auditor should know the most direct route for any
investigation (in terms of detection purpose)
 The fraud auditor has many concerns; one basic is opportunity
 The fraud auditor should look at motive and consider the environment
in which the employee operates to determine if there is fraud
possibilities
Some of fraud examiner functions
 ”Fraud examination is methodology for resolving fraud allegations from
inception to disposition. More specifically, fraud examination involves obtaining
evidences and taking statements, writing reports, testiying to findings, and
assisting in the detection and prevention of fraud” (ACFE, 2010).
 CFE has concern to establish benefit and identify asset for possible
recovery
 CFE assesses investigative findings. At various stages of investigation,
they must stand back & assess findings measured by the proof
standards in order to determine if there is substance to an allegation
 Fraud investigation requires the combined skills of well-trained auditor
& a criminal investigator. However, finding these skills combined in
one person is rare
 Fraud investigation dipelajari terutama dari pengalaman, bukan dari
buku teks audit atau dokumen pekerjaan tahun lalu.
 Agenda III & IV

Karir & Pengguna Jasa

18 diaz priantara
Who needs
 Forensic Accounting is a relatively new discipline than
financial & operational audit which have long history
 The federal law in USA together with the increase in fraud
in public companies, government, and other white-collar
crime create greater need for further development of fraud
auditing
 Relatively a few CPA & CIA are specifically trained &
experienced in this discipline. In the USA the largest body of
trained & experienced fraud auditing comes from
government body & investigation agencies
 Recently many corporations & public accountant employ
forensic accountant
 Lawyer can employ forensic accountant, but many skilled
forensic accountants empoy theirselves as PI or consultant
 Agenda III & IV

Lain-lain

20 diaz priantara
 Hasil kerja ahli forensik sangat membantu untuk mengungkap jati diri korban kejahatan. Pelaku lebih gampang ditelusuri.
Ahli forensik bekerja di lahan yang bagi sebagian orang menjijikkan. Tapi bisa mendapat apresiasi. (Hukum Online:
Memahami Tugas Dokter Forensik Dibalik Kematian)

21 diaz priantara
 What Should a Forensic Accountant Be Able to Do?
 Mengidentifikasi fraud dgn informasi awal minim
 MengIdentifikasi isu-isu keuangan.
 Mengetahui & trampil teknik-teknik investigasi.
 Mengetahui tentang bukti yuridis.
 Menafsirkan informasi keuangan.
 Memaparkan temuan.
 Mentalitas Investigatif .
 Menilai kekuatan-kekuatan dan kelemahan-kelemahan GRC
 Mampu membuat skenario kerugian potensial akibat fraud.
 Mampu identifikasi transaksi-transaksi yang exceptional &
diragukan.
What Should a Forensic Accountant Be Able to Do?

 Mampu Identifikasi saldo yang exceptional & diragukan

 Mampu membedakan antara error manusia sederhana dan
kesalahan disengaja.
 Mengetahui bagaimana caranya mengikuti aliran dokumen
yang mendukung transaksi-transaksi.
 Mengikuti aliran dana ke dalam dan ke luar dari suatu
account organisasi.
 Mencari dokumen pendukung untuk transaksi-transaksi yang
diragukan.
 Menelaah dokumen yang janggal, seperti forgery, fake
billing; kehancuran data; ketidakteraturan di dalam data
keuangan; dan subtitusi salinan untuk dokumen asli.
What Should a Forensic Accountant Know?

He should know with some degree of depth what the fraud is

from following perspectives:
 accounting, auditing, control & risk.
 regulatory, legal, evidential
 social & politic
 human
 economic
 organizational, culture, motivational
Forensic Accounting Knowledge Base

LAW, Investigative
forensic & auditing/fraud
litigation examination

Criminology Accounting &

basic subjects

Forensic Accountant
What Should a Forensic Accountant Know and Be Able to Do?

 It’s professional judgment & intituitive derived

from knowledge, education, training, acquired
skills & experience. No one is born with it !!
 When auditor says he has discovered an
accounting fraud by accident, it may be no
accident; his trained eyes & ears can discern the
truth.
Thinking as fraud investigator
 Tend to be intituitive
 Tend to be thinker
 Tend to think deductive  synthesis
 Looking behind & beyond transaction
 Where’re the weakest in this control ?
 What deviations from conventional good practices ?
 How’re off-line transaction handled ? Who can authorize it ?
 What’s the nature of work environment ?
 Focus on substance
 More of an intituitive process than a formal
Thinking as fraud investigator
 It’s difficult to teach, it depends on the right-mind-set (thinking
like a thief) & practice
 It’s mental disposition (ex: persistence, doggedness,
communication skill, etc) and intelligence
 One seeks relevant info, organizes it in some meaningful way,
and then sees the pattern it creates (exceptions, oddies, not fit,
not make sense, questionable)
Fraud investigator characters/traits
 Creativity
 Curiosity/inquisitive "a little bit of Sherlock Holmes"
 Confidence & composure
 Perseverance/persistence
 Strong analytic/logical/clear
 Analytical, insightful, detail oriented
 Intituitive
Fraud Investigator’s Mind-Set: You Must Change Your Mind-set
 Fraud dapat dideteksi seperti juga dapat ditemukan secara kebetulan
 Metodologi dan teknik-teknik audit keuangan tidak dirancang untuk
mendeteksi fraud tetapi dirancang untuk mendeteksi material
misstatement.
 Mendeteksi fraud lebih dari suatu seni dibanding suatu ilmu
pengetahuan (teori). Itu memerlukan inovasi dan pemikiran kreatif
maupun ilmu pengetahuan.
 Ketabahan, ketekunan, dan percaya diri merupakan atribut-atribut
penting untuk seorang fraud auditors dibanding kecerdasan IQ.
 Every fraud has its own wrinkles. All thieves don’t think alike
 The culprits leave trails & make mistakes
 Checklist & cookbook recipes of financial auditing don’t seem to work
as well as in fraud auditing (may obscure the fraud case if they are used
too soon)
  Pemesanan: 021 82423435, 82431931
 [email protected],
[email protected]

31 diaz priantara