Nama : RR

Nim :
Kelas :C

QUIZ 3

1. Now place the passage in its context and answer the following questions:
a. When was it written?
This article was written on Monday, November 4th 2013 at 10:00 AM
b. What was going on in Indonesia at this time that could have affected the
author’s views and ideas?
Because of the corruption cases in Indonesia are uncovered
c. Who wrote the article?
He is Hendi Yogi Prabowo
d. Where is he from?
He is from Yogyakarta
e. What is his educational background?
His educational background is forensic Accounting
f. Are there refrences in the text that are quite specific to that writer’s context,
or is the writer trying to be more general or universal in his approach?
The writer is trying to be more general in his approach
g. Record your impressions of the points or arguments made in the text.
It is needed because it can help resolve corruption cases more quickly
h. What is informing your reaction and thoughts?
It is so helpful
i. What information are you drawing on?
In my opinion forensic accounting is difficult job, because we must really
understand the problem, open minded, and be able to analyze properly in problem
solving
j. And how do you approach the reading of the text in order to make sense of
it?
I understand this article use Skimming, scanning, and logical techniques in critical
reading
2. Make questions using the 5 WH and HOW about the content of the passage?
What: What is served by forensic accountants?
Forensic accountants offer various services such as antifraud consultations,
antifraud system designs, antitrust, divorce, bankruptcy, insurance claims,
royalty audits, counterterrorist financing and expert witnessing

When: When this article released by The Jakarta Post?

 This article released on Monday, November 4 th 2013 at 10:00 AM

Who: Who is released the second investigation report about the hambalang
corruption case?
 the investigation report is released by Supreme Audit Agency (BPK)

Why: Why now bank in Indonesia obligate have an antifraud strategy?

because to minimize the risk of fraud in their organization

Where: Where the author continue his master degree in forensic accounting?
In Wollongong university, Autralia

How: How do you think about common people about the forensic accounting?
They think that the forensic accounting is only antifraud

3. Make an outline of the passage and a summary

Paragraph 1 : The demand for forensic accounting skills is on the rise

Paragraph 2 : Many people think that forensic accounting only study antifraud

Paragraph 3 : Forensic Accountants offer a much wider range of services in the

various sector

Paragraph 4 : Bank are now required to have an antifraud strategy to minimize

fraud risk in their organization
Paragraph 5 : Some people work in the bank must understand the basics of forensic
accounting although they don’t have an accounting backgrounds.

Paragraph 6 : Forensic accounting more flexible than conventional accounting in

handling cases

Paragraph 7 : The ways to conduct fraud examinations effectively and forensic

accounting may choose to follow the ones they consider the most appropriate

Paragraph 8 : The BPK argued about the investigation

Paragraph 9 : Some forensic accountants can enter all information about the
investigation in their investigative report

Paragraph 10 : The fact that many fraud investigations, the relevance of the
information gathered may not be immediately known

Paragraph 11 : Another characteristic of forensic accounting is multidisciplinary

Paragraph 12 : Forensic accountant needs to assess the culture of the organization 

Paragraph 13 : The research show that high SDO groups will be more prone to
corruption than those with low SDOs.

Paragraph 14 : The belief that dominance makes people in high positions mistakenly
think that they are entitled everything

Paragraph 15 : Bribery involving high-ranking public officials in Indonesia.

Paragraph 16 : An organization with a high SDO commonly has high fraud risk 

Paragraph 17 : A Forensic accountant needs to gain an understanding of the

interactions with each other in social network
 Paragraph 18 : Social network analysis to determine who in the network has the
highest betweenness centrality

Paragraph 19 : The principle of fraud investigations is concerned

Paragraph 20 : Forensic accounting is an extremely broad field, which is not suitable

for those with closed minds or faint hearts

Summary :
Corruption cases in Indonesia more increasing, makes forensic accounting
courses in University also increased. Many people think that forensic accounting only
study antifraud. but in fact, Forensic Accountants offer a much wider range of
services in the various sector. Bank are now required to have an antifraud strategy to
minimize fraud risk in their organization. Some people work in the bank must
understand the basics of forensic accounting although they don’t have an accounting
backgrounds. Some forensic accountants can enter all information about the
investigation in their investigative report.The research show that high SDO groups
will be more prone to corruption than those with low SDOs. An organization with a
high SDO commonly has high fraud risk. A Forensic accountant needs to gain an
understanding of the interactions with each other in social network. Social network
analysis to determine who in the network has the highest betweenness centrality. The
principle of fraud investigations is concerned. Therefore, Forensic accounting is an
extremely broad field, which is not suitable for those with closed minds or faint
hearts.

4. Identify the claims that are being made and the support used to back up the claims
a. Is the argument well reasoned?
Yes, the argument is well reasoned because the author presents reason that can
understood by other people
b. Is the evidence connected to the claim being made?
The evidence connected to the claim being made is the studies found that high
SDO groups will be more prone to corruption than those with low SDOs.
 c. Are they convinced by the arguments the author is making? Why or why
not?
Yes, they convinced by the arguments of the author because the author also
explain based on his experience make the readers more trust his argument.

5. Find another article about forensic accounting from any reliable source

Forensic Accounting Concepts and the Need for Skills

Eric Kreuter, PhD, CPA, CGMA, CFE
November 2017

Forensic accounting is not a complicated concept; it is essentially litigation

support involving accounting. The application of forensic accounting techniques is
also fairly straightforward. Forensic accountants apply their skills to legal cases to
answer questions regarding damages, generally with an economic bearing, or where
there is a concern expressed by a company potentially experiencing fraud or suffering
from deficient internal controls. Forensic accounting skills are also useful in assisting
the audit team with fraud-risk assessments, where it is vital to know how to ask
probative questions in a non-threatening manner.
Digital forensics is a fast-developing subspecialty within forensic accounting,
as today’s complex fraud schemes sometimes require digging through very large
databases to detect patterns of fraud and expose efforts to conceal it—a basic
component of the fraud triangle. In this regard, it is important for a forensic
accountant to appreciate that the fraudster is just as smart as the investigator. Thus, a
forensic accountant becomes part detective, uncovering evidence to prove the
existence of a crime. In civil cases, forensic accountants attempt to compile sufficient
evidence of fraud and data manipulation to develop a defensible case for the recovery
of damages.
Forensic training helps professionals build interviewing skills when speaking
with witnesses. Clues to look for include body language, speech, and conflicting
responses. Skilled interviewers learn how to interpret a witness’s comments and
effectively probe for helpful information. These are some of the values placed on
attainment of the Certified Fraud Examiner (CFE) certification.
 In litigation support services, the use of forensic accounting techniques helps a
professional address certain questions. One example is the calculation of lost net
profits, where the objective is to analyze the company’s historic financial performance
and evaluate its economic future. Such evaluation includes analysis of the industry at
present and in the future in order to determine a reasonable basis for computing the
lost future net sales as saved costs. Using general accounting skills, forensic
accountants dive deeper into the details to consider multiple factors, such as whether
or not the injured party has, or could have, mitigated its own damages in part or in
full. Being aware of the many variables encountered in a damages case, the model
selected should be one that will withstand challenges by the defense. Thus, the
pressures shouldered by forensic accountants are great, but the benefits are
commensurately rewarding. Ultimately, becoming a qualified expert witness able to
testify in court, arbitration, or mediation can lead to career advancement. This is
especially true when a forensic specialist becomes highly knowledgeable in one or
more specific industries.
(Source :https://www.cpajournal.com/2017/11/16/forensic-accounting/)

a. Identify the main argument made by each text

Paragraph 1 : Forensic accounting skills are useful in assisting the audit
team with fraud-risk assessments.
Paragraph 2 : Digital forensics is a fast developing subspecialty within
forensic accounting.
Paragraph 3 : These are some of the values placed on attainment of the
Certified Fraud Examiner (CFE) certification.
Paragraph 4 : The litigation support services make The use of forensic
accounting techniques helps a professional address certain questions.

b. Identify the main evidence used to support the arguments

Paragraph 1 : Forensic accounting skilss is important to know how to ask
probative questions in a non threatening manner.
Paragraph 2 : as today’s complex fraud schemes sometimes require digging
through very large databases to detect patterns of fraud and expose efforts to
conceal it a basic component of the fraud triangle.
 Paragraph 3 : Skilled interviewers learn how to interpret a witness’s
comments and effectively probe for helpful information
Paragraph 4 : One example is the calculation of lost net profits, where the
objective is to analyze the company’s historic financial performance and evaluate
its economic future.
c. Inspect the writer’s style and tones
The writer’s style and tones are the language used isn’t difficult, polite, and easy
to understand.
d. How do you make sense of the text structure?
I understand this article using the skimming and scanning techniques
e. How does the writer include his opinions?
The writer explain his opinion about forensic accounting concepts and the needed
for skilss.based on his observation.