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Chapter 1: Introduction Fraud Examination

Chapter 1: Introduction Fraud Examination. Apa Penipuan dan Penyalahgunaan Kerja ? . Penggunaan pekerjaan Untuk memperkaya diri sendiri Melalui penyalahgunaan yang disengaja atau penggunaan yang tidak semestinya atas sumber daya majikan / aset. Defining Fraud.

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Chapter 1: Introduction Fraud Examination

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  1. Chapter 1: IntroductionFraud Examination

  2. Apa Penipuan dan Penyalahgunaan Kerja? Penggunaanpekerjaan Untukmemperkayadirisendiri Melaluipenyalahgunaan yang disengajaataupenggunaan yang tidaksemestinyaatassumberdayamajikan / aset

  3. Defining Fraud Berdasarkanhukumumumadaempatunsurumum, yang semuanyaharusadauntukdikatakansebagai fraud: A Material false statement Pengetahuan bahwa pernyataan itu salah ketika diucapkan Tergantungpadalaporanolehkorban Adanyakerusakan

  4. Defining Abuse(DefinisiPenyalahgunaan) • Sebuahperbuatancurang • Sebuahpraktikkorupsi • Penggunakanatauperlakuantidaksemestinya • Examples: • “Borrow” company equipment • Use employee discounts to purchased goods for friends and relatives • Take products belonging to the organization • Collect more money than due on expense reimbursements • Take a long lunch or break without approval • Use sick leave when not sick • Slow or sloppy work / pelan dan lemah kerja • Surf the Net at work / jaringan lbh batas • Work under influence of drugs/alcohol

  5. Research in Occupational Fraud and Abuse

  6. Edwin H. Sutherland • First defined “white-collar crime” • Tindakpidanakorporasi • Individuals in corporate capacity • Theory of differential association • Kejahatanmerupakanhasildaripembelajaran • Bukangenetik • Dipelajaridarikelompok-kelompokpribadi

  7. Donald R. Cressey Mempelajari orang yang melakukanpenggelapan Mengapa orang menjadi "pelanggarkepercayaan“ Mengembangkan Fraud Triangle

  8. OPPORTUNITY The Fraud Triangle PRESSURE RATIONALIZATION

  9. Nonsharable Problems Violation of Ascribed Obligation (Pelanggarandarikewajiban yang harusdilaksanakan) Masalah yang timbulakibatkegagalanpribadi Business reversals(kerugian) Physical isolation Status gaining Employer-employee relations

  10. Cressey’s Offender Types • Independent businessmen • “Borrowing” • Funds really theirs • Long-term violators • “Borrowing” • Protect family (merekamenggelapkanuntukmenjagakeluargamerekadari rasa malu, aib, ataukemiskinan) • Company cheating them financially • Company generally dishonest • Absconders / menghindar • Take the money and run • Usually unmarried, loners • Blame “outside influences” or “personal defects”

  11. W. Steve Albrecht Nine motivators of fraud Hidupdiluarkemampuan Keinginanuntukkeuntunganpribadi Hutangpribadi yang tinggi Sangatdekatdenganpelanggan MerasaGajitidaksebandingdenganpekerjaan Sikap Wheeler-dealer Tertantanguntukmengalahkanataumerusaksistem Perilakujudi yang berlebihan Tekanankeluargaataupasangan

  12. The Fraud Scale • Situational pressures • Immediate problems with environment • Usually debts/losses • Perceived opportunities • Poor controls • Personal integrity • Individual code of behavior

  13. The Fraud Scale

  14. Richard C. Hollinger Hollinger-Clark study (1983) Surveyed 10,000 workers Theft caused by job dissatisfaction True costs vastly understated

  15. Employee Deviance • Two categories: • Acts against property • Production violations (goldbricking) • Strong relationship: theft and concern over financial situation

  16. Age and Theft Direct correlation Younger employees less committed But, higher position = bigger theft Opportunity is only a secondary factor

  17. Job Satisfaction and Deviance • Dissatisfied employees • More likely to break rules • Regardless of age/position • Trying to right perceived inequities • Wages in kind

  18. Organizational Controls • Some impact, but limited • Hollinger studied five aspects: • Company policy • Selection of personnel • Inventory control • Security • Punishment

  19. Hollinger’s Conclusions • Employee perception of controls is important • Increased security may hurt, not help • Employee-thieves exhibit other deviance • Sloppy work, sick leave abuses, etc. • “Hydraulic effect” • Management should be sensitive to employees • Pay special attention to young employees

  20. Hollinger’s Conclusions Management must pay attantion to Four key aspects of policy development • Pemahamanyang jelasmengenaiperilakupencurian • Menyebarkaninformasi yang positifdanterusmenerus • KebijakanPenegakansanksi • Mengumumkansanksi

  21. The Report to the Nation on Occupational Fraud and Abuse Largest fraud study ever Study of 2,608 fraud cases Reported by CFEs Total: $15 billion in losses $2.2 to $2.5 billion

  22. Costs How to measure? Orgs don’t know what they lose Opinions of CFEs Six percent of gross revenues $400 billion per year Twice the U.S. defense budget

  23. Position in the Organization - Cases

  24. Position in the Organization – Median Loss

  25. Median Loss by Gender

  26. Median Loss by Age Direct and linear correlation between age and median loss Older tend to occupy higher ranking positions Greater access to revenues, assets, resources 5

  27. Median Loss by Age

  28. Median Loss by Marital Status

  29. Median Loss by Education

  30. Median Loss Per Number of Employees

  31. Classifying Occupational Fraud and Abuse

  32. Number of Casesby Scheme Type

  33. Median Loss by Scheme Type *Represents size of misstatement rather than actual cash loss

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