Scribd Logo
Upload

Welcome to Scribd!

  • 27 views

    Motivation of Fraudster (Kelompok 5)

    Uploaded by

    Syarifah Alda Azlika
    The document discusses the motivation of fraudsters and fraud triangles. It defines fraud as illegal or unlawful acts to profit oneself or certain groups. Fraudsters are motivated by factors in the fraud triangle, which includes opportunity, pressure, and rationalization. Common motivations for fraud in business include using company money for personal expenses, embezzlement, financial statement fraud, and sales skimming. Behavioral red flags of potential fraudsters include living beyond one's means, financial difficulties, close vendor/customer relationships, unwillingness to share duties, and divorce/family problems. Preventing fraud involves strengthening law enforcement, improving ethics, and reforming systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    Motivation of Fraudster (Kelompok 5)

    Uploaded by

    Syarifah Alda Azlika
    27 views11 pages
    The document discusses the motivation of fraudsters and fraud triangles. It defines fraud as illegal or unlawful acts to profit oneself or certain groups. Fraudsters are motivated by factors in the fraud triangle, which includes opportunity, pressure, and rationalization. Common motivations for fraud in business include using company money for personal expenses, embezzlement, financial statement fraud, and sales skimming. Behavioral red flags of potential fraudsters include living beyond one's means, financial difficulties, close vendor/customer relationships, unwillingness to share duties, and divorce/family problems. Preventing fraud involves strengthening law enforcement, improving ethics, and reforming systems.

    Original Description:

    Original Title

    MOTIVATION OF FRAUDSTER (KELOMPOK 5)

    Copyright

    © © All Rights Reserved

    Available Formats

    PPTX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document discusses the motivation of fraudsters and fraud triangles. It defines fraud as illegal or unlawful acts to profit oneself or certain groups. Fraudsters are motivated by factors in the fraud triangle, which includes opportunity, pressure, and rationalization. Common motivations for fraud in business include using company money for personal expenses, embezzlement, financial statement fraud, and sales skimming. Behavioral red flags of potential fraudsters include living beyond one's means, financial difficulties, close vendor/customer relationships, unwillingness to share duties, and divorce/family problems. Preventing fraud involves strengthening law enforcement, improving ethics, and reforming systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    27 views11 pages

    Motivation of Fraudster (Kelompok 5)

    Uploaded by

    Syarifah Alda Azlika
    The document discusses the motivation of fraudsters and fraud triangles. It defines fraud as illegal or unlawful acts to profit oneself or certain groups. Fraudsters are motivated by factors in the fraud triangle, which includes opportunity, pressure, and rationalization. Common motivations for fraud in business include using company money for personal expenses, embezzlement, financial statement fraud, and sales skimming. Behavioral red flags of potential fraudsters include living beyond one's means, financial difficulties, close vendor/customer relationships, unwillingness to share duties, and divorce/family problems. Preventing fraud involves strengthening law enforcement, improving ethics, and reforming systems.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 11

    MOTIVATION OF

    FRAUDSTER
    Forensic Audit (6AKMD)
    NAMA
    KELOMPOK
    AHDA NADHIRA
    1842053

    DINA ISNAWATI
    1842017

    GRACE MELYANI SITANGGANG


    1842051

    SYARIFAH ALDA AZLIKA


    1842050
    DEFINITION OF FRAUD
    fraud adalah upaya untuk menguntungkan diri
    sendiri atau golongan tertentu dengan cara
    ilegal atau melanggar hukum. Seseorang yang
    melakukan fraud pasti memiliki dorongan dan
    skema yang dikenal dengan istilah fraud
    triangle.
    FACTOR MOTIVATION OF FRAUDSTER
    Pada umumnya objek kecurangan Penggunaan uang
    perusahaan untuk Menggelapkan Uang Kecurangan Laporan
    dari Fraud Triangle dalam keuangan keperluan pribadi Penjualan Keuangan
    bisnis meliputi :
    REPORT TO THE
    NATION
    Behavioral Red Flags Displayed by Perpetrators Behavioral Red Flags Displayed by Perpetrators
    Living Beyond Means
    Living Beyond Means
    Financial Difficulties
    Financial Difficulties
    Unusually Close Association with Vendor/Customer
    Unusually Close Association with Vendor/Customer
    No Behavioral Red Flags
    Control Issues, Unwillingness to Share Duties
    Divorce/Family Problems
    Wheeler-Dealer Attitude
    Control Issues, Unwillingness to Share Duties
    Divorce/Family Problems
    Wheeler-Dealer Attitude
    Irritability, Suspiciousness, or Defensiveness
    Addiction Problems Irritability, Suspiciousness, or Defensiveness
    Complained About Inadequate Pay Addiction Problems
    No Behavioral Red Flags Complained About Inadequate Pay
    Refusal to Take Vacations Social Isolation
    Excessive Pressure from Within Organization Excessive Pressure from Within Organization
    Past Employment-Related Problems Refusal to Take Vacations
    Social Isolation Past Legal Problems
    Past Legal Problems Past Employment-Related Problems
    Other Complained about lack of authority
    Excessive Family/Peer Pressure for Success Other
    Complained About Lack of Authority Excessive Family/Peer Pressure for Success
    Instability in Life Circumstances Instability in Life Circumstances
    0 5 10 15 20 25 30 35 40 45 50 0 5 10 15 20 25 30 35 40 45

    Cases Percentage Cases Percentage


    REPORT ASIA-
    PACIFIC

    Behavioral Red Flags Displayed by Behavioral Red Flags Displayed by


    Perpetrators Perpetrators
    Living Beyond Means
    Living Beyond Means
    financial difficulties

    Unusually Close Association with Vendor or Customer Unusually Close Association with Vendor or Customer

    Wheeler-dealer” attitude
    financial difficulties
    Control issues, unwillingness to share duties
    0 5 10 15 20 25 30 35 40 45
    0 5 101520253035404550
    2016 2018
    Cases
    Cases

    7
    INDONESIAN
    REPORT Behavioral Red Flags Displayed by Perpetrators
    Unusually Close Association with Vendor/Customer
    Excessive Family/Peer Pressure for Success
    Financial Difficulties
    Excessive Pressure from Within Organization
    Instability in Life Circumstances
    Divorce/Family Problems
    Other
    Past Employment-Related Problems
    Addiction Problems
    0 5 10 15 20 25 30 35

    Cases
    CASE STUDY
    KASUS KORUPSI DANA BANSOS COVID-19

    9
    Motivation of
    fraudster didasari
    oleh
    peluang,pembenara
    n dan kesempatan
    CONCLUSION
    Upaya pencegahan Fraud Triangle :
    1. Penegakan Hukum
    2. Meningkatkan moral dan etika
    3. Perbaikan Sistem
    THANKS!
    Any questions?
    Audit Forensic- Motivation Of Fraudster
    6AKMD – Group 5

    You might also like