Anis CHARIRIEmail: anis_chariri@undip.ac.id

http://staff.undip.ac.id/akuntansi/anis

HP: 08112909166

DESKRIPSI

Mata kuliah ini berisi prinsip-prinsip akuntansi forensik dan ketrampilan/keahlian yang diperlukan auditor forensik dalam mengidentifikasi, mencegah, dan mendeteksi kecurangan (frauds) serta tindak lanjut penanganannya

LEARNING OUTCOMES Setelah menyelesaikan mata kuliah ini,

mahasiswa diharapkan: Mempunyai konsep teoritis dan keterampilan dalam

mengidentifikasi, mencegah, dan mendeteksi fraud Mampu memanfaatkan teknologi informasi untuk

menyelesaikan tugas yang berkaitan dengan identifikasi, pencegahan dan pendeteksian fraud dalam suatu organisasi

Mampu mengambil keputusan strategis dan memberikan saran kepada stakeholders berkaitan dengan identifikasi, pencegahan, pendeteksian dan tindak lanjut penanganan kecurangan keuangan

Bertanggungjawab pada pekerjaan sendiri dan dapat diberi tanggungjawab atas pencapaian hasil kerja organisasi bidang akuntansi forensik

STRATEGI PERKULIAHAN

Perkuliahan akan diselenggarakan dengan metode pembelajaran aktif, yang berupa uraian konsep, prosedur dan mekanisme, integrasi materi dalam latihan dan diskusi guna membahas argumentasi penyelesaian suatu kasus.

Mahasiswa diwajibkan menyelesaikan sebuah kasus integratif yang akan didiskusikan pada pertemuan ke 7 an 14

TUGAS PERKULIAHAN

Mahasiswa wajib mengikuti kuliah dengan presensi minimal 75%, agar dapat lulus matakuliah ini

Membuat Resume Materi Kuliah setiap minggu

PENILAIAN

Keberhasilan dalam mengikuti perkuliahan akan didasarkan pada beberapa kriteria sebagai berikut: Tugas Kasus 25 % Aktivitas Diskus 25 % Ujian Mid 25 % Ujian Akhir 25 %

REFERENSI

Singleton, TM and Singleton, AJ, 2010, Fraud Auditing and Forensic Accounting, 4th ed., New Jersey : John Wiley & Sons, Inc. (SS) ---- WAJIB

Coenen, T., 2008, Essential of Corporate Fraud, New York: John Wiley & Sons, Inc. (Kode C)

Golden, T. W., Skalak, S.T., Clayton, M. M., 2006, A Guide to Forensic Accounting Investigation, New York: John Wiley & Sons, Inc. (Kode GSC)

Rezaee, Z., 2002, Financial Statement Fraud: Prevention and Detection, New York: John Wiley & Sons, Inc. (Kode R)

MINGGU 1

Background of Fraud Auditing and Forensic Accounting; The Fraud Cycle, Forensic Accountant

and Audits, Forensic Accountants and Fraud

Auditors, Keys to Effective Fraud Investigation, The Antifraud Professional’s Career

MINGGU 2

Fraud Principles: What Is Fraud? , Fraud Triangle, Scope of Fraud, Profile of Fraudsters, Who Is Victimized by Fraud Most Often?, Fraud Taxonomies, Fraud Tree

MINGGU 3

Fraud Schemes: ACFE Fraud Tree, Financial Statement Schemes, Corruption Schemes, Asset misappropriation Schemes,

MINGGU 4

Red Flags: Professional Standards, Common Red Flags, Specific Red Flags, Fraud Detection Model

MINGGU 5

Fraud Risk Assessment: Technical Literature and Risk

Assessment, Risk Assessment Factors, Risk Assessment Best Practices, Risk Management Checklists and

Documentation

MINGGU 6

Fraud Prevention: Prevention Environment , Perception of Detection, Classic Approaches, Other Prevention Measures, Accounting Cycles

MINGGU 7

Diskusi Kasus (KASUS HAMBALANG)

MINGGU 8

UJIAN TENGAH SEMESTER

MINGGU 9

Fraud Detection: Fraud Detection Axioms, Common Detection Methods. Specific Detection Methods, Beneish’s Ratios

MINGGU 10

Bribery, Corruption and Money Laundering, Bribery and Corruption Schemes, Detecting Bribery and Corruption; Preventing Bribery and Corruption; Relationship between fraud and money

laundering; Varying impact of money laundering on

companies; The five-point program for AML-regulated

businesses

MINGGU 11

Computer Crime: History and Evolution of Computer

Crimes, Computer Crime Theories and

Categorizations, Characteristics of the Computer

Environment , Information Security, Profiling Internet Fraudsters

MINGGU 12 Financial Statement Fraud:

Taxonomy of Schemes Definition of financial statement fraud; Taxonomy of financial statement fraud; Common fraud schemes; Earnings management; Common revenue fraud schemes; Authoritative pronouncements on

earnings Management; Earnings management and financial

statement fraud;

MINGGU 13

Gathering Evidence: What is evidence, Rules of Evidence, Hearsay Exceptions , Other Rules of Evidence

MINGGU 14

Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination: Interviews, Body Language, Deception Cues, Eye Language, Statement Analysis

MINGGU 15

DISKUSI KASUS (KASUS IMPORT SAPI)

MINGGU 16

UJIAN AKHIR SEMESTER