Perbuatan fraud rata rata membutuhkan waktu paling cepat 14 bulan sebelum terdeteksi dan dapat diungkapkan.
last 14 MONTHS before detection
causes a aloss of $8,300 per month
TYPICAL FRAUD CASE
GAMBAR 5. TYPICAL FRAUD CASE
Kelemahan penyebab fraud terbesar didominasi oleh lemahnya Internal Control (32%), mengesampingkan peran Internal Control (18%), kurangnya review dari manajemen puncak (18%), lemahnya komitmen manajemen puncak dalam menjalankan anti fraud (10%), serta kurang optimalnya audit independen (5%).
Other
Lack of clear lines of authority
2%
6%
Lack of employee fraud education competent personnel in oversight role Lack of
6%
3%
Lack of internal control
32%
5%
Lack of independent audit
10%
Poor tone at the top
Override of existing internal control
Lack
of
18%
18%
management
GAMBAR 6. REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE – 2020 (ACFE)
Secara umum, sepertiga kasus fraud disebabkan oleh kurangnya peran Internal Control. Dengan adanya Internal Control yang tepat, mengurangi dampak kerugian yang diakibatkan oleh fraud dan dapat mendeteksi kejadian fraud lebih cepat.
Penggunaan beberapa instrumen anti fraud yang meningkat penggunaannya selama satu dasawarsa terakhir antara lain hotlines (Whistle Blowing System/WBS) (up 13%), kebijakan anti fraud (up 13%), pelatihan anti fraud bagi pegawai (up 11%), dan pelatihan anti fraud untuk level manajerial/executive (up 9%).
USE OF TARGETED ANTI-FRAUD CONTROLS HAS INCREASED OVER LAST DECADE
A lack internal control contributed to nearly
HOTLINE ANTI-FRAUD POLICY FRAUD TRAINING FOR EMPLOYESS FRAUD TRAINING FOR MANAGERS / EXECUTIVES
13% 13% 13%
1/3 OF FRAUDS
13%
THE PRESENCE OF ANTI-FRAUD CONTROLS IS ASSOCIATED WITH LOWER FRAUD LOSSES AND QUICKER DETECTION 2018:16 MONTHS | 2020: 14 MONTHS
14
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