EN

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Program Pengembangan Eksekutif

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AKUNTANSI FORENSIK dan

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A FRAUD INVESTIGATION
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PP

PPM Manajemen
Jl. Menteng Raya 9, Jakarta 10340 Telp. (021) 2300313 Fax : (021) 2302051
www.ppm-manajemen.ac.id
 DAFTAR ISI

EN
PENGERTIAN AKUNTANSI FORENSIK

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JE
PENGERTIAN FRAUD EXAMINATION

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MODEL AKUNTANSI FORENSIK

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A
M
SEGITIGA AKUNTANSI FORENSIK
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KUALITAS AKUNTAN FORENSIK

 Definisi Akuntansi Forensik

EN
Penerapan disiplin akuntansi dalam arti luas ¹, termasuk
auditing, pada masalah hukum² di dalam atau di luar
pengadilan, di sektor publik maupun privat.

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JE
A
¹ yg diterapkan dalam masalah hukum bukan hanya akuntansi tapi juga auditing.

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Maka istilah akuntansi meliputi juga auditing
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² masalah hukum dapat diselesaikan di dalam atau di luar pengadilan.
Penyelesaian di dalam pengadilan dilakukan melalui litigasi atau dengan
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beperkara atau beracara di pengadilan. Penyelesaian di luar pengadilan dilakukan
secara nir-litigasi . Penyelesaian di luar pengadilan dapat lewat arbitrase dan
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alternatif penyelesaian sengketa. Juga keputusan berdasarkan ketentuan

administratif
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 What is Forensic Accounting? (1)

EN
• Forensic means “Relating to, used in, or appropriate for courts of
law or for public discussion or argumentation” (Am. Heritage

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Dictionary, 4th ed.)

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• Accounting means, “a system that provides quantitative
information about finances” (WordNet 2.0)

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• Forensic accounting is the application of accounting skills to

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provide quantitative financial info. about matters before the
courts
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M
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 What is Forensic Accounting? (2)

EN
• The essential components of FORENSIC

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ACCOUNTING include an attempt to piece together

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or reconstruct a past event or events using financial
information where that reconstruction is likely to be

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used in some judicial proceeding (e.g., criminal court,

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civil court, deposition, mediation, arbitration,
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M
settlement negotiation, plea bargaining).
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PP
 EN
M
Forensic

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Accounting
Intellectual

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Estate/ Financial Government Property
Construction Environmental Fraud
Family Contract Contract Infringement
Claims Claims Investigation

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Valuation Disputes Claims Damages

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M
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 What is Fraud Examination? (1)

EN
• Fraud means “any act, expression, omission, or

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concealment calculated to deceive another to his or her
disadvantage; specifically: a misrepresentation or

JE
concealment with reference to some fact material to a

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transaction that is made with knowledge of its falsity or

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in reckless disregard of its truth or falsity and with the
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intent to deceive another and that is reasonably relied on
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by the other who is injured thereby.” (Merriam-Webster Dictionary of Law)
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 What is Fraud Examination? (2)

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• Examination means “the act or art of

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examining” i.e., “to observe carefully or

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critically; inspect” or “to study or analyze” an

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issue (American Heritage Dictionary, 4 ed.)
th

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• Fraud examination is the thorough study,
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inspection or analysis of an issue relating to
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fraud
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 EN
Fraud
Prevention
Fraud
Examination Fraud

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Deterrence

JE
Fraud
Detection

A
N
Fraud
Investigation
A
M
Fraud Loss
& Costs
Recovery
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Anti-fraud
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Controls
Remediation

Anti-fraud
Education
& Training
 EN
Fraud
Prevention

Fraud Fraud

M
Examination Deterrence

Forensic

JE
Fraud
Detection Accounting

A
Intellectual

N
Estate/ Fraud Financial Government Property
Construction Environmental
Family Investigation Contract Contract Infringement
Claims Claims
Valuation Disputes Claims
A Damages
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Fraud Loss
& Costs
Recovery
M

Anti-fraud
PP

Controls
Remediation

Anti-fraud
Education
& Training
 Forensic Accounting Fraud Examination

EN
• A broad discipline • A focused discipline
applying accounting skills relating entirely to the

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to legal matters in a wide issue of fraud

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range of issues
• Addresses past, present

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• Addresses a past event
and future events

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A
• Uses financial information • Uses financial and
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nonfinancial information
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PP
 Forensic Accounting Fraud Examination

EN
• Produces information • Produces information about
about finances finances, people and their

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actions

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• For use in judicial • For use in business & govern-
ment internal proceedings

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proceedings
and private and judicial

N
A proceedings
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• A relatively small group of • A large force fighting fraud in
practitioners business and government
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PP
 Contrasting Auditing, Forensic Accounting, and
Fraud Examination

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Characteristic Audit Fraud Examination Forensic Accounting

Time perspective: Historical Historical Future and historical

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Primary focus: Periodic Reactive Proactive and ongoing

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Investigation scope: Narrow Narrow Broad ranging

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Main work product is: Audit opinion Fraud case report Forensic audit report

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Main responsibility to: Company and Defrauded party Concerned principal or
public A third party
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Guidelines are: Rules-based Principles-based; under audit Principles-based
rules, it is rule-based
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Purpose of report: Ensure GAAP Identify perpetrator of fraud Fraud risk assessment and
is followed strategic services
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Professional stance: Non- Adversarial Adversarial and non-

adversarial adversarial

13
 Model Akuntansi Forensik

EN
Akuntansi Forensik
Jenis
Fraud Audit Hukum
penugasan

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-Pidana
Proaktif Investigatif -Perdata

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-Administratif
Temuan audit -Arbitrase
Sumber Tuduhan Akuntansi -Dan alternatif
Risk Assesment Temuan Audit
Informasi Keluhan

A
Kerugian penyelesaian
Tip sengketa

N
-Extradisi dan
Bukti ada/
Identifikasi Indikasi awal Mutual Legal
Output
Potensi Fraud A
Adanya Fraud
Tidaknya
Pelanggaran
Assistance (MLA)
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 Segitiga Akuntansi Forensik

EN
Perbuatan Melawan Hukum

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JE
A
N
Kerugian
A Hubungan Kasualitas
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Pasal 1365 KUHP
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Tiap perbuatan yang melanggar hukum dan membawa kerugian kepada orang
lain, mewajibkan orang yang menimbulkan kerugian itu karena kesalahannya
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untuk menggantikan kerugian tersebut

 Akuntansi Forensik dipraktikkan dalam
bidang yang luas

EN
1. Sengketa antar individu
2. Perusahaan swasta berbagai bentuk hukum, perusahaan

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tertutup, terbuka, joint venture, SPV

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3. BUMN. BUMD
4. Departemen/kementerian, pemerintah pusat/daerah, MPR,

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DPR/DPRD dan lembaga-lembaga negara lainnya, mahkamah

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( seperti mahkamah Konstitusi dan mahkaman Yudisial),
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komisi-komisi (seperti KPU dan KPPU), yayasan, koperasi,
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Badan Hukum Milik Negara, Badan Layanan Umum, dan
seterusnya
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 Akuntansi Forensik di Sektor Publik dan Swasta
Dimensi Sektor Publik Sektor Swasta
Landasan Penugasan Amanat undang-undang Penugasan tertulis secara

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spesifik
Imbalan Lazimnya tanpa imbalan Free dan biaya

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Hukum Pidana umum dan khusus, Perdata, arbitrase,
hukum administrasi negara administratif / aturang intern

JE
perusahaan
Ukuran keberhasilan Memenangkan perkara Memulihkan kerugian
pidana dan memulihkan

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kerugian

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Pembuktian Dapat melibatkan instansi lain Bukti intern, dengan bukti
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di luar lembaga yang
bersangkutan
ekstern yang lebih terbatas
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Teknik Audit investigatif Sangat bervariasi karena Relatif lebih sedikit
kewenangannya yang relatif dibandingkan di sektor publik.
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besar Kreativitas dalam pendekatan

sangat menentukan
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Akuntansi Tekanan pada kerugian dan Penilaian bisnis (business

kerugian keuangan negara valuation)
 Kualitas Akuntan Forensik

EN
1. Kreatif – kemampuan untuk melihat sesuatu yang orang lain menganggap situasi
bisnis yang normal dan mempertimbangkan interpretasi lain, yakni bahwa itu tidak
perlu merupakan situasi bisnis yang normal

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2. Rasa ingin tahu – keinginan untuk menemukan apa yang sesungguhnya terjadi

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dalam rangkaian peristiwa dan situasi
3. Tak menyerah – kemampuan untuk maju terus pantang mundur walaupun fakta

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(seolah-olah) tidak mendukung, dan ketika dokumen atau informasi sulit diperoleh

N
4. Akal sehat – kemampuan untuk mempertahankan perspektif dunia nyata. Ada
yang menyebutnya, perspektif anak jalanan yang mengerti betul kerasnya
kehidupan
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5. Business sense – kemampuan untuk memahami bagaimana bisnis sesungguhnya
berjalan, dan bukan sekadar memahami bagaimana transaksi dicatat
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6. Percaya diri – kemampuan untuk memercayai diri dan temuan kita sehingga kita
dapat bertahan di bawah cross examination (pertanyaan silang dari jaksa penuntut
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dan pembela
 Inexperienced Forensic Auditors

EN
• Find out who did it. Do not worry about all the endless details.
• Be creative, think like the fraudster, and do not be predictable.

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JE
Lower the auditing threshold without notice.
• Take into consideration that fraud often involves conspiracy.

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N
• Internal control lapses often occur during vacations, sick outages,
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days off, and rest breaks, especially when temporary personnel
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replace normal employees.
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PP

Chapter 1 19
 Forensic Accountant’s Knowledge Base

EN
M
Law

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A
Criminology Investigative
Forensic Auditing

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Accountant
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M
Accounting Computer
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Science
PP

20 © Hugh M. Christensen
 REFERENCES

EN
• H. R. Davia, Fraud 101, New York: John Wiley & Sons, 2000, pp. 42-45
• cchgroup.com

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• Mohamed Abo-Hebeish. Adjunct Professor of Accounting CSUDH

JE
• Forensic Accounting: Strategies for Detecting and Controlling Fraud
Intermediate
D. Larry Crumbley, CPA, Cr.FA, CFFA, FCPA

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KPMG Endowed Professor

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Department of Accounting
Louisiana State University
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• Theodorus M. Tuanakotta
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Akuntansi Forensik dan Audit Investigatif, edisi 2, Salemba Empat
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PP