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Forensic Accounting Pertemuan XII. Matakuliah: F0184/Audit atas Kecurangan Tahun: 2007. Learning Outcomes. Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik. 3. Outline Materi. - PowerPoint PPT Presentation
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Forensic AccountingPertemuan XII
Matakuliah : F0184/Audit atas KecuranganTahun : 2007
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• Mahasiswa diharapkan mengetahui fungsi dari akuntansi forensik
• Mahasiswa diharapkan mengetahui langkah-kangkah dari akuntansi forensik
Learning Outcomes
3
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• Forensic accounting vs Fraud auditing• Forensic accountant ability• Forensic accounting case
Outline Materi
4
Forensic Accounting CaseThere 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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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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Purchase, Payables and Payment System
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False Expense Report
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False Supplier Invoices
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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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Sales, Receivable and Receipt System
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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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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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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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