W01_Silabus Akuntansi Forensik S-1
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Transcript of W01_Silabus Akuntansi Forensik S-1
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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
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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
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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
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TUGAS PERKULIAHAN
Mahasiswa wajib mengikuti kuliah dengan presensi minimal 75%, agar dapat lulus matakuliah ini
Membuat Resume Materi Kuliah setiap minggu
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PENILAIAN
Keberhasilan dalam mengikuti perkuliahan akan didasarkan pada beberapa kriteria sebagai berikut: Tugas Kasus 25 % Aktivitas Diskus 25 % Ujian Mid 25 % Ujian Akhir 25 %
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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)
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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
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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
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MINGGU 3
Fraud Schemes: ACFE Fraud Tree, Financial Statement Schemes, Corruption Schemes, Asset misappropriation Schemes,
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MINGGU 4
Red Flags: Professional Standards, Common Red Flags, Specific Red Flags, Fraud Detection Model
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MINGGU 5
Fraud Risk Assessment: Technical Literature and Risk
Assessment, Risk Assessment Factors, Risk Assessment Best Practices, Risk Management Checklists and
Documentation
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MINGGU 6
Fraud Prevention: Prevention Environment , Perception of Detection, Classic Approaches, Other Prevention Measures, Accounting Cycles
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MINGGU 7
Diskusi Kasus (KASUS HAMBALANG)
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MINGGU 8
UJIAN TENGAH SEMESTER
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MINGGU 9
Fraud Detection: Fraud Detection Axioms, Common Detection Methods. Specific Detection Methods, Beneish’s Ratios
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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
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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
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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;
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MINGGU 13
Gathering Evidence: What is evidence, Rules of Evidence, Hearsay Exceptions , Other Rules of Evidence
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MINGGU 14
Obtaining and Evaluating Nonfinancial Evidence in a Fraud Examination: Interviews, Body Language, Deception Cues, Eye Language, Statement Analysis
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MINGGU 15
DISKUSI KASUS (KASUS IMPORT SAPI)
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MINGGU 16
UJIAN AKHIR SEMESTER