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  • Siap 1

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    agustine96gmailcom
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    This document discusses ethics, fraud, and internal controls. It covers topics like business ethics, computer ethics, the Sarbanes-Oxley Act, the fraud triangle, fraud schemes, and internal control concepts and techniques. It also discusses the SAS 78/COSO internal control framework, which includes controlling environment, risk assessment, information and communication, monitoring, and control activities. The overall document provides an overview of ethical issues in business and frameworks for fraud prevention and internal controls.

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    Etnies, Fraud and Internal Control

    Original Title

    PPT SIAP 1

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    This document discusses ethics, fraud, and internal controls. It covers topics like business ethics, computer ethics, the Sarbanes-Oxley Act, the fraud triangle, fraud schemes, and internal control concepts and techniques. It also discusses the SAS 78/COSO internal control framework, which includes controlling environment, risk assessment, information and communication, monitoring, and control activities. The overall document provides an overview of ethical issues in business and frameworks for fraud prevention and internal controls.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    12 views13 pages

    Siap 1

    Uploaded by

    agustine96gmailcom
    This document discusses ethics, fraud, and internal controls. It covers topics like business ethics, computer ethics, the Sarbanes-Oxley Act, the fraud triangle, fraud schemes, and internal control concepts and techniques. It also discusses the SAS 78/COSO internal control framework, which includes controlling environment, risk assessment, information and communication, monitoring, and control activities. The overall document provides an overview of ethical issues in business and frameworks for fraud prevention and internal controls.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 13

    ETHICS, FRAUD,

    AND INTERNAL
    CONTROL
    ETHICAL ISSUES IN BUSINESS

    BUSINESS ETHICS
    •MAKING ETHICAL
    DECISIONS
    •PROPORTIONALITY
    (JUSTICE, MINIMIZE
    RISK)
    ETHICAL ISSUES IN BUSINESS
    ETHICAL ISSUES IN BUSINESS
    COMPUTER ETHICS
    • Privacy
    • Security (Accuracy and
    Confidentiality)
    • Ownership of Property
    • Equity in access
    • Environmental Issues
    • Artificial Intelligence
    • Unemployment and
    displacement
    ETHICAL ISSUES IN BUSINESS

    SARBANES-OXLEY ACT AND ETHICAL


     Section 406 – Code of Ethics
    for Senior Financial Officer
     Conflict of Interest
     Full and Fair Disclosures
     Legal Compliance
     Internal Reporting of Code Violations
    FRAUD TRIANGLE
    FRAUD SCHEMES

    FRAUDULENT STATEMENTS

    CORRUPTION
    Bribery, Illegal Gratuities, Conflicts
    of Interest, Economic Extortion
    ASSET MISAPPROPRIATION
    Skimming, Cash Larcheny, Billing Schemes, Check Tampering,
    Payroll Fraud, Expense Reimbursement, Thefts of cash
    INTERNAL CONTROL
    CONCEPTS AND TECHNIQUE

    1. Mengamankan aset perusahaan


    2. Memastikan keakuratan dan reliabilitas
    informasi akuntansi
    3. Meningkatkan efisiensi dalam operasional
    perusahaan
    4. Mengukur kepatuhan manajemen terhadap
    kebijakan dan prosedur perusahaan
    INTERNAL CONTROL
    CONCEPTS AND TECHNIQUE

    MODIFYING ASSUMPTIONS
    1. Management Responsibility
    2. Reasonable Assurance
    3. Methods of Data Processing
    4. Limitations
     TABEL PREVENTIVE, DETECTIVE, AND CORRECTIVE
    CONTROLS
    SAS 78/COSO INTERNAL
    FRAMEWORK
    1. Lingkungan Pengendali (Control Environment)
    2. Penilaian Risiko
    3. Informasi dan Komunikasi
    4. Monitoring
    5. Aktivitas Pengendalian
    KONTROL IT, AKSES & FISIK, OTORISASI TRANSAKSI,
    SEGREGATION OF DUTIES, PENGAWASAN, ACC RECORD,
    INDEPENDENT VERIFICATION
    “ TERIMA
    KASIH ”

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