Download download

Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Forensic Accounting
Pertemuan XI
Learning Outcomes
• Mahasiswa diharapkan mengetahui fungsi dari akuntansi
forensik
• Mahasiswa diharapkan mengetahui langkah-kangkah
dari akuntansi forensik
3
Bina Nusantara
Outline Materi
• Forensic accounting vs Fraud auditing
• Forensic accountant ability
• Forensic accounting case
4
Bina Nusantara
Forensic Accounting
Forensic accounting relatively new in the accounting
profession. Forensic accounting deals with the relation
and application of financial facts to legal problem.
The involvement of the forensic accountant is almost
always reactive; this distinguishes forensic accountant with
the fraud auditor, who tend to be actively involved in
prevention and detection in a corporate or regulatory
environment
Bina Nusantara
Client for Forensic Accounting
I
• Corporate Investigations
II
• Litigation Support
III
• Criminal Matters
IV
• Insurance Claims
V
• Government
Bina Nusantara
Forensic Accountant Skills
Identification of Financial Issues
Knowledge of Investigative Techniques
Knowledge of Evidence
Interpretation of Financial Information
Presentation of Findings
Bina Nusantara
Investigative Mentality
Scope is not restricted as a result of
materiality
The use of sampling is for the most part not
acceptable in establishing evidence
The important difference affecting scope is
the critical principle of the assumption of
integrity of management and documentation
Bina Nusantara
Key Question for Forensic Accountant
Who maintained the accounting records?
What accounting records were kept that would have
been available if not destroyed?
What is the ownership structure and form of
organization?
Is the financial position of the owner solid? How about
the entity itself?
Does the business support the owner?
Does the owner support the business?
Has the owner had any past connection with failed
business ventures?
Bina Nusantara
Key Question for Forensic Accountant (Con’t
What is the history and pattern of earnings?
Could ownership benefit from “selling out” to the
insurance company?
Who the major suppliers and what were the business’s
relation with them?
Who the major customers and what were the business’s
relation with them?
Who the bankers and what were the business’s relation
with them?
Who is the external accountant?
Who is the corporate solicitor?
Bina Nusantara
Key Question for Forensic Accountant (Con’t
Has the business recently been offered for sale or had
negotiations to sell that failed?
Have there been any recent changes in insurance
coverage?
Bina Nusantara