Fraud Risk AssesmentPertemuan XIX

Matakuliah : F0184/Audit atas KecuranganTahun : 2007

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• Mahasiswa diharapkan dapat mengidentifikasi metode-metode dalam melakukan analisa berbasis resiko

• Mahasiswa diharapkan mampu mengetahui dan melakukan pengendalian kecurangan berbasis resiko

Learning Outcomes

3

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• Understand the risk• Fraud Risk Factors• Internal Controls and Fraud Proofing• Environment for Fraud Risk Detection and

Enforcement• Risk Management Checklist

Outline Materi

4

Prevention Techniques for Fraud

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Understand the RiskRisk can be split into two main categories: Generic

Individual

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Generic Risk FactorsGeneric risk factors remain relatively constant in their impact on any subject individual or group of individuals.

They are largely within the control of the organization or entity that is protecting itself, and largely outside the controls of potential perpetrators

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Generic Risk Factors

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Individual Risk FactorsIndividual risk factors change from person to person and can even change for the same individual over time.

They are only partially within the control of the organization or entity that is protecting itself, and this control is more difficult to exercise because it applies to each individual separately.

The main concern is every employee turnover will change the individual risk factors.

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Individual Risk Factors

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Minimize Risk from Moral

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Minimize Risk from Motivation

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Guarding Against the Threat

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