Rabu, 07 Desember 2011

BI Bentuk Pedoman Pengaturan Anti Fraud


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Ilustrasi
JAKARTA - Bank Indonesia (BI) menyatakan dengan tegas akan membentuk Pedoman Pengaturan Anti Fraudberhubung banyaknya fraud di perbankan beberapa waktu belakangan ini.

"Pedoman pengaturan anti fraud yang akan diterapkan di bank, dengan adanya tahap-tahap," ungkap Deputi Gubernur BI Muliaman Hadad ketika rapat bersama anggota DPR Komisi XI di Senayan, Jakarta, Rabu (25/5/2011).

Dijelaskan Muliaman dalam tahapannya akan ada tahap preventif yaitu pengawasan aktif dari manajemen yang mewajibkan perbankan menerapkan know your employee. Kemudian juga adanya tahap investigasi di perbankan yang melakukan evaluasi pada sistem sistem perbankan "Investigasi, evaluasi, pada pelemahan sistem," tambahnya.

Dan juga akan adanya tahap monitoring pada resiko fraud ini dan dia juga berjanji akan menyempurnakan sistem alat pembayaran menggunakan kartu (APMK). "Tahap monitoring, pada resiko fraud. Dan BI akan menyempurnakan alat APMK, mengatur aktifitas nasabah layanan prima," ujar Muliaman.

Dalam aturan ini Muliaman juga mengatakan akan mengatur tentang penggunaan jasa pihak ketiga atau outsourching, di mana dibolehkannya menggunakan pihak ketiga ini pada kerja resiko rendah. "Aturan penggunana outsourching, larangan penyerahan pekerjaan pokok, kecuali resiko rendah, tidak mencakup pengambilan keputusan," tambahnya.

Lebih dalam dia mengatakan produk perbankan ini adalah produk untuk nasabah, jadi nasabah harus mengetahui produk produk bank, oleh karena itu BI akan membentuk kelompok kerja edukasi nasabah.

"Nasabah unsur terpenting harus menjadi subjek dalam perbankan, oleh karena itu nasabah harus mengerti. Untuk itu kelompok kerja edukasi perbankan kepada nasabah, kelompok kerja edukasi aktif kepada nasabah," tambahnya lagi.

Dan juga Bank harus menerapkan prinsip transparansi dalam produk produk perbankan ini. "Bank menerapkan prisnisp transparansi," pungkasnya. (wdi)

Sumber : http://economy.okezone.com/read/2011/05/25/320/460912/bi-bentuk-pedoman-pengaturan-anti-fraud
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Sabtu, 22 Oktober 2011

Master of Business Administration Financial Fraud Examination and Management Concentration


The need for financial fraud examiners is rapidly growing, largely due to new federal laws requiring auditors to take additional steps to identify fraud as well as new accounting standards regulated by the American Institute of CPAs since the Enron scandal.
Among other initiatives, the AICPA has teamed with the Association of Certified Fraud Examiners to encourage colleges and universities to develop financial fraud examination programs.
Completion of the MBA financial fraud examination and management assists students in meeting the educational and testing requirements of the certified fraud examiner (CFE) certification.
In addition to the MBA core and foundation modules (if needed), the following courses lead to the financial fraud examination and management concentration. This concentration is also offered in an accelerated 15 month MBAformat.

Sumber : http://www.sxu.edu/Academic/Graham/mba_fraud.asp
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Akuntansi UII Selenggarakan Workshop Audit Forensik


ImageAkuntansi Forensik adalah cabang baru ilmu akuntansi. Namun demikian, animo masyarakat di Indonesia maupun di dunia untuk mengetahui dan mempelajari bidang ilmu ini sangatlah tinggi. Berkembangnya ilmu ini diharapkan akan mampu mengatasi berbagai masalah di Indonesia terutama yang terkait dengan kurangnya transparansi dan akuntabilitas yang menyebabkan munculnya tindak – tindak kecurangan. Oleh karena itu, Pusat Studi Akuntansi Forensik Prodi Akuntansi UII pada tanggal 14, 15 dan 16 Oktober 2011  melaksanakan kegiatan Workshop Audit Forensik dengan tema ‘TeknikDocument Analysis dalam Fraud Examination’ Angkatan 1 yang bertempat di kampus Fakultas Ekonomi UII Condong Catur. 
Acara workshop diawali dengan kuliah pembuka oleh Pimpinan KPK Dr. Mochamad Jasin tentang pembuktian dalam audit korupsi. Selain itu, workshop ini juga menghadirkan narasumber asing dari Manager Divisi Fraud and Dispute Resolution KAP Ernst & Young, yakni Alexander Sianturi (Senior), Yohanes Andrianto (Manager) dan Donna Salaki (Manager). Sementara dosen Akuntansi yang turut menjadi narasumber, Dr. Kumalahadi, MS, CPA (Praktisi KAP Kumalahadi), Hendi Yogi Prabowo, MForAcc, PhD (Direktur Pusat Studi Akuntansi Forensik), Sigit Handoyo, SE, M.Bus.
Teknik Document Analysis Dalam Fraud Examination
Fraud examination merupakan bagian dari  ilmu akuntansi forensik yang menitikberatkan pada deteksi dan investigasi kecurangan di suatu organisasi. Terkait dengan beragamnya masalah fraud yang dihadapi oleh seorang fraud examiner,  dalam prakteknya ada beragam metode yang dipakai dalam fraud examination untuk mengungkap ’cerita di balik angka’ salah satunya adalah documentanalysis yang digunakan untuk menggali berbagai informasi penting dari dokumen keuangan maupun non-keuangan. Penguasaaan atas meto-dedocument analysis menjadi sebuah skill yang esensial bagi seorang fraud examiner dalam melaksanakan tugasnya,
Peserta workshop angkatan pertama ini dibatasi 20  orang, berasal dari berbagai instansi seperti perguruan tinggi, bank, instansi pemerintahdan Kantor Akuntan Publikdari Yogyakarta, Jakarta, Semarang, Purwokerto dan bahkan luar Jawa. Selanjutnya, akan segara diselenggarakan Workshop serupa Angkatan ke-2, yang rencananya akan dilaksanakan pada awal Desember 2011 mendatang.

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Fraud Examination


Fraud is a very costly problem in our society today. Fraud examinations are conducted to determine if fraud has occurred and if so to gather evidence of the crime. Fraud is usually considered a white collar crime and the examination will involve surveillance and analysis of complicated financial records. Fraud investigators are often referred to as financial detectives.


  1. Definition

    • Fraud examination, according to Joseph T. Wells, "is defined as the skills necessary to resolve allegations of fraud from inception to disposition; to obtain evidence, take statements and write reports; to testify to findings; and to assist in the detection and prevention of fraud. Fraud examination consists of specialized knowledge from four fields: accounting and auditing, investigation, law, and criminology." Mr. Wells is the founder and chairman of the Association of Certified Fraud Examiners.

    Significance

    • Fraud is ever-present. Experts say that 20 percent of people will not commit fraud no matter what, 20 percent of people are always looking for a chance to steal or commit fraud and 60 percent of people will steal or commit fraud if they think they can get away with it. The Association of Certified Fraud Examiners published their "Report to the Nation" on fraud in 2008. In this report they estimate that businesses lose 7 percent of revenue to fraud. When applied to the gross domestic product, this equates to $994 billion lost to fraud. They also found that most fraud schemes that are detected have gone on for an average of two years before being detected. Fraud examinations begin after fraud is suspected or it has been detected. While some frauds are discovered routinely through internal controls or internal audits, most are reported by tipsters. Fraud examiners usually do not get involved until after the crime has been detected.

    History

    • Fraud Examination is a growing field. Experts agree that fraud in business and government is epidemic and the CPA's role in fighting fraud has increased because of corporate scandals and the resulting media attention. However, most CPAs are not trained properly for the role of fraud examiner and few frauds are caught before big losses occur. Again according to Wells, this is because accountants and auditors wrongfully assume fraud can be detected and prevented through traditional audit techniques. Scandals such as Enron and WorldCom and others have resulted in a great deal of media scrutiny and new legislation aimed at preventing fraud and/or enhancing the ability to catch perpetrators earlier rather than later. The most significant legislation has been the Sarbanes Oxley Act, commonly referred to as SOX. This legislation has brought about significant changes for public companies regarding internal controls, reporting to the SEC and governance and has also brought significant changes to the audit industry regarding oversight and the scope of services that can be provided to an individual client. While SOX may represent some improvement on the regulatory and prevention front for combating fraud and protecting the public interest, fraud cannot be stopped with legislation.

    Features

    • Fraud is difficult to detect because fraudsters are clever people. They figure out ways to circumvent laws, rules, regulations, policies and procedures. This is why traditional audits only find a small portion of the fraud that occurs. Auditors are verifying the accuracy of financial statements, not necessarily looking for fraud. This is where fraud examiners come in. They design procedures to actively look for fraud in an organization, and when they find it, they dig deeper to find all the evidence and build a case against the perpetrators

    Education

    • Fraud investigators receive special training in various techniques. Until recently, training was almost totally on the job; now there is a certification program. The Certified Fraud Examiner credential requires ongoing continuing education. As training continues to evolve and new and more sophisticated techniques are developed, fraud examination will become more scientific and fraud schemes will be easier to detect using the right procedures. The fact that fraud is a growing area may be because of more sophisticated techniques. That is, the fraud may have always been there; it just was not known, and now more of it is being uncovered.

    Conclusion

    • Fraud examination is a growing field with exciting opportunities for those interested in a career as an investigator. There will always be a need for fraud examiners and as fraud examination techniques evolve and become more scientific, more and more fraud will be uncovered. This field is predicted to continue growing as fraud is found to be a bigger and bigger problem in our society.

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