Audit Investigasi & Akuntansi Forensik

Kuliah 3:
Asset Misappropriation
#22 Maret 2018
 Fraud Tree Classification

@ghufron 2
 CASH – Theft of Cash Receipts

1. Skimming – cash belum dibukukan

2. Larceny – cash sudah dibukukan

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 CASH – Theft of Cash Receipts
Skimming:
Penghilangan catatan penerimaan kas sebelum masuk ke sistem
akuntansi entitas – Sales/Receivables tidak dicatat/dilaporkan. Biasa
disebut “Off-book” fraud.
Yang biasa melakukan: salesperson, teller, kasir, dll
Skema:
- Sales skimming (unrecorded sales): penjualan tdk dilaporkan,
uang diambil karyawan
- Register manipulaiton: memalsukan register penjualan.
- Skimming during nonbusiness hours: penjualan di weekend atau
after hours
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 CASH – Theft of Cash Receipts
Skimming:
- Skimming of Off-Site Sales: penjualan diluar jangkauan
pengawasan pemilik
- Poor Collection Procedures: tidak ada catatan rinci
- Understated Sales: bukti penjualan palsu untuk mengecilkan
nilai
- False discounts: terima pembayaran penuh tapi dicatat ada
discount
- Theft of Cheques Received Through the Mail: mudah terjadi
bila hanya ada satu petugas
- Cheque for Currency Substitutions: menukar cek dg
penerimaan tunai.
@ghufron 5
 CASH – Theft of Cash Receipts
Skimming:
- Skimming Receivables:
- Forcing Account Balances or Destroying Transaction Records
- Lapping: mencatat pembayaran satu customer utk costumer
lainnya “robbing Peter to pay Paul”.
- Stolen statements: menggelapkan pembayaran piutang.
- False account entries
- Debit to expense accounts
- Debit to aging or fictitious receivables
- Writing Off Account Balances
- Inventory Padding – “shrinkage”

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 CASH – Theft of Cash Receipts

Detection of Skimming Schemes:

- Receipt or Sales level detection
- Journal entry review
- Detecting lapping of sales or receivables

Prevention of Skimming Schemes:

- Receipt or sales level control
- General controls
- Skimming controls

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 CASH – Theft of Cash Receipts
Cash Larceny - Kesengajaan mengambil cash perusahaan
- Incoming Cash
- Reversing transactions
- Register manipulation
- Altering cash counts
- Destroying register tapes
- Cash larceny from the deposit
- Deposit lapping
- Deposit in transit

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 CASH – Theft of Cash Receipts
Detection of Cash Larceny
- Receipt recording
- Control objectives
- Anaytical review
- Detection at the register
- Cash account analysis

Prevention of Cash Larceny

- Segregation of duties
- Assignment rotation and mandatory vacations
- Surprise cash counts and procedure supervision
- Physical security of cash

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 FRAUDULENT DISBURSEMENTS

Register Disbursement Schemes:

- False Refunds
- Fictitious refunds
- Overstated refunds
- Credit card refunds
- False voids
Concealing Register Disbursement Schemes
- Small disbursements
- Destroying records

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 FRAUDULENT DISBURSEMENTS

Detection of Register Disbursement Schemes:

- Fictitious refunds or voided sales
- Register disbursement scheme red flags

Prevention of Register Disbursement Schemes

- Review segregation of duties
- Enhanching control activities

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 Inventory and Other Assets

• Misuse inventory and other assets

• Larceny:
 Asset requisition & transfer
 False sales & shipping
 Purchasing & receiving
 Unconcealed larceny

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 Inventory and Other Assets
Detection of inventory schemes
- Statistical sampling
- Perpetual inventory records
- Shipping documents
- Physical inventory counts
- Analytical review
- Computer generated trend analysis

Prevention of inventory schemes

- Proper documentation
- Segregation of duties
- Independent checks
- Physical safeguards

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 Tugas
 Kasus-kasus F/S Fraud:
1. Enron,
2. Qwest,
3. Global Crossing,
4. WorldCom,
5. Xerox.
6. Adelphia,
7. Tyco,
8. Delta.

 Tentukan skema, nilai fraud, motivasi, siapa yang

terlibat, bagaimana bisa terungkap?
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Audit Investigasi & Akuntansi Forensik