Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Fraud Profile
Pertemuan XIII
Learning Outcomes
• Mahasiswa diharapkan mengetahui ciri-ciri umum atau
keadaan dari seorang pelaku kecurangan
• Mahasiswa diharapkan mengetahui langkah-kangkah
pengendalian internal untuk melakukan pencegahan
terhadap timbulnya kasus kecurangan
3
Bina Nusantara
Outline Materi
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Internal Environment Red Flag
Detected Fraud in the Internal Environment
Management and Corporate Fraud
Top Management Fraud
Lower Level of Fraud
4
Bina Nusantara
Red Flag in the Internal Environment
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Economic reason from employee
Internal organization conflict
Low trust between top management
Employee treatment by management
The Company has a history of fraud internally
Company put too much pressure to the employee
Bina Nusantara
Detecting the Fraud
Detecting fraud is a matter of acknowledging:
 That fraud exists
 That any organization can become either a victim of
fraud or a perpetrator of fraud
 That certain weakness in internal controls and human
character can be conducive to fraud
 That certain test of internal controls and tests of the
organization’s motivational environment can provide
some insight on the possibility of fraud in that
environment
 That the key of fraud auditing is training the mind set
Bina Nusantara
Common Exceptions
• Transactions that are odd as to:
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Time
Frequency
Places
Amount
• Internal controls that are unenforced or too often
compromised by higher authorities
• Employee motivation, morale, and job satisfaction levels
• A corporate culture and reward system that support
unethical behavior toward parties
Bina Nusantara
Main Control Environment Consideration
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Integrity
Ethical Value
Competence of Entity’s People
Management Philosophy
Assignment of Authority and Responsibility
Organization and Development of People
Attention and Direction from Top Management
Bina Nusantara
Telltale Signs
• Significant observed changes from the defrauder’s past
behavior pattern
• Knowledge that the defrauder was undergoing emotional
trauma in his life
• Knowledge that the defrauder had a very expensive
social life or addict with gambling or drinking
• Knowledge that the defrauder was heavily in debt
• Audit findings deemed to be errors and irregularities that
were considered immaterial at the time
• Knowledge that the company was having financial
difficulties
Bina Nusantara
Telltale Signs (Con’t)
• Knowledge that the company was having financial
difficulties
• Knowledge that management was showing increasing
signs of incompetence
• Substantial growth beyond the industry norm in
regulated industries
Bina Nusantara
Management Profile
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Tend to have highly material personal values
Tend to treat people as objects not individual
Are highly self centered
Are often eccentric in the way they display their wealth
Speak about their cunning achievement and winnings
more than their losses
• Appear to be reckless or careless with facts and often
enlarge on them
• Appear to be hardworking, almost compulsive, but most
of their time at work is spent in scheming
Bina Nusantara
Management Profile (Con’t)
• May gamble or drink a great deal
• Buy expensive gifts for their family
• Are hostile to people who oppose their views. They feel
exempt from accountability and controls because of their
position
• Create a great deal of turnover among their
subordinates
• Play favorites among their subordinates, but the
relationship can cool very quickly
• Manage by crisis more often that by objectives. They
tend to drift with the times and have no long range plans
Bina Nusantara
Management Profile (Con’t)
• Tend to override internal controls with impunity and
argue forcefully for less formality in internal controls
• Demand absolute loyalty from subordinates, but they
themselves are loyal only to their own self interests
• Have a few real friends within their own industry or
company. Their competitors and colleagues often dislike
them
Bina Nusantara