Matakuliah : F0184/Audit atas Kecurangan
Tahun
: 2007
Fraud Risk Assesment
Pertemuan XIX
Learning Outcomes
• Mahasiswa diharapkan dapat mengidentifikasi metodemetode dalam melakukan analisa berbasis resiko
• Mahasiswa diharapkan mampu mengetahui dan
melakukan pengendalian kecurangan berbasis resiko
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Outline Materi
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Understand the risk
Fraud Risk Factors
Internal Controls and Fraud Proofing
Environment for Fraud Risk Detection and Enforcement
Risk Management Checklist
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Prevention Techniques for Fraud
Understand
the Risk
Fraud Risk
Management
Guarding
against the
threat
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Understand the Risk
Risk can be split into two main categories:
 Generic
 Individual
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Generic Risk Factors
Generic risk factors remain relatively constant in their
impact on any subject individual or group of individuals.
They are largely within the control of the organization or
entity that is protecting itself, and largely outside the
controls of potential perpetrators
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Generic Risk Factors
The opportunity given to the potential
perpetrators
The likelihood of discovering a fraud that was
committed
The nature and extent of the punishment a
perpetrator will receive once the fraud is
uncovered and the perpetrator is caught
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Individual Risk Factors
Individual risk factors change from person to person and
can even change for the same individual over time.
They are only partially within the control of the organization
or entity that is protecting itself, and this control is more
difficult to exercise because it applies to each individual
separately.
The main concern is every employee turnover will change
the individual risk factors.
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Individual Risk Factors
Moral
Character
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Motivation
Minimize Risk from Moral
Corporate mission statement
Written code of business
conduct
Management style and role
models
Hiring practices
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Minimize Risk from Motivation
A favorable environment
Performance appraisal and reward
system
Employee assistance program
Employee testing and screening
Common sense and a watchful eye
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Guarding Against the Threat
Choosing
acceptable risk
levels
Developing and
implementing
internal controls
Arranging
appropriate risk
financing
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Promoting an
ethical
environment
Ensuring
adequate
computer
security