Case Study

Shy Doc
Gave Good Face

Akt. Forensik & Audit Investigasi

Sumber : “Corporate fraud handbook: prevention and

 Ikko Larassaty_5170111247
Esti Dyah Nur Aini_5170111248
Mawaddatul Afiyah_5170111270
Analisis 01 Who’s Prepetator?

yang dilakukan
02 Who’s Victim Company?

The Scheme Fraud

03 Happened
How Lee’s Fraud Can
04 Occur?
How To Prevent Fraud In
05 The Future
Who’s Prepetator?
BRIAN LEE
Excelled as a plastic
surgeon. The 42-year-
old bachelor took
quiet pride in his
beautification efforts-
mainly nose jobs, face
lifts, tummy tucks, and
breast enhancements.
Who’s Victim Company?
A large physician-owned clinic of assorted
specialties, housed in several facilities
scattered throughout a growing suburb in
the Southwest.
The Scheme Fraud Happened

SKIMMING
LAPPING

The money is looted before it

physically enters the company.
 How Lee’s Fraud Can Occur?
2 4
START
Patients will
During one Would provide a check Doctor would
four- year perform as proof of pocket
stretch, Lee patient payment to the excess cash
kept his own surgeries doctor, where and no record
secret stash of without the payment must be of the surgery
unbilled knowledge of made at the went on the
revenue his secretary. reception to the books.
secretary.

1 3
 How Lee’s Fraud Can Occur?
6 8
NEXT..
Sometimes Missing
Lee helped Sometimes he payment Lee also opened
himself to swiped a documents. his investment
payments in payment Because Lee portfolio to
his secre­tary's directly from a destroyed the eliminate doubts
lockbox before patient with a receipt that about additional
turning it in to surreptitious accompanied funds that were
the head appointment. the payment. not approved.
cashier.

5 7
 WHY DID LEE
COMMITE SUCH
FRAUD?
It was a competition between his
brother and father as to who had more
money. Lee has little time to enjoy
sports and recreation. Wealth is a
family obsession, a one-upmanship
family game. Each family member is
invited to get the biggest defeat.

To win the game, Lee uses a large

savings, which carries a huge victory loan
if needed.
 How To Prevent Fraud In
The Future

Suggested they revamp their entire payment system,

setting up a central billing area, posting signs to
educate the patients, and assigning and spreading out
distinct tasks to several office workers during the
payment process. They needed to reconcile all steps
along the way and perform routine internal audits.
THANK YOU