Skema Fraud skema dalam kasis fraud yang

skema fraud

1. Skema
Fraud
Yudha Aryo Sudibyo, Ph.D

3. Financial Statement Fraud
The deliberate misrepresentation of the
financial condition of an enterprise
accomplished through the intentional
mistatement or omission of amounts or
disclosures in the financial statement to
deceive financial statement users
To encourage investment through the sale
of stock
To demonstrate increased earnings per
share or partnership profit interest, thus
allowing increased dividend/ distribution
payouts
To cover inability to generate cash flow
To avoid negative market perceptions
To obtain financing, or to obtain more
favourable terms on existing financing
To receive higher purchase prices for
acquisitions
To meet company goals and objectives
Definition Why financial statement
fraud is committed

4. Financial Statement
Fraud Schemes
Overstated revenue or assets
In some cases, the financial statement fraud is the
ooposited
Understated liabilities and expenses
In some cases, the financial statement fraud is the
ooposited

5. Financial Statement
Fraud Schemes
The five classification of financial statement fraud schemes are:
Fictitious revenues
Timing differences
Improper assets valuation
Concealed liabilities and expenses
Improper disclosures

6. Asset
Misappropriation
Cash receipts schemes
Fraudulent disbursement cash
Theft of inventory and
other non cash assets

7. Asset Misappropriation
Cash Receipt
Skimming Cash Larceny

8. Asset Misappropriation
Fraudulent
Disbursement Cash

9. Asset Misappropriation
Inventory and Other
Assets

10. Corruption
Bribery
Kickbacks
Illegal gratuities
Economics Extortion
Collution

11. Method of making corrupt payment
Hidden interest, loan, credit
cards
Promises of favourable
treatment
Gift, travel & Entertainment
Cash, check, other financial
instrument

12. Thank You
For Your Attention