Catatan 5 - Forensik

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Cara mendeteksi fraud dengan :

a. Brenford Law – melihat pattern dari digit2 tertentu

Contoh: Health care – pasien diminta untuk melakukan banyak test, terus dokter ngebill ke BPJS

b. Ratio
a. Dibandingkan dengan industry yang sama
c. Gunning Fog Index
d. Beneish M Score https://apps.kelley.iu.edu/Beneish/MScore/MScoreInput

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