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Deskripsi Mata Kuliah
Mata Kuliah ini memberikan kemampuan untuk the roles of the auditor and the forensic accounting investigator, psychology of the fraudster, investigative techiques, background investigations, the art of the interview, asset misappropriation, based audit test for the detection of financial statement fraud, based audit test for the detection of corruption, dan fraud auditing
CPMK
- 1. menginternalisasi nilai, norma, dan etika akademik;
Aktifitas Pembelajaran
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Pertemuan 1 The roles of auditor and the forensic accounting investigator -
Pertemuan 2 Dan menngunakan psycholgy fraud -
Pertemuan 3 Dan menngunakan psycholgy fraud -
Pertemuan 4 Menyusun dan mengklasifikasikan investigative techniques -
Pertemuan 5 Menyusun, mengklasifikasi background Investigations -
Pertemuan 6 Menyusun, mengklasifikasi the art of interview -
Pertemuan 7 Menyusun, mengklasifikasi the art of interview -
Pertemuan 8 UTS -
Pertemuan 9 Menyusun, dan mengklasifikasi Asset Misapropriation -
Pertemuan 10 Menyusun, dan mengklasifikasi Asset Misapropriation -
Pertemuan 11 Based audit test for the detection of Financial Statement Fraud -
Pertemuan 12 Based audit test for the detection of Financial Statement Fraud -
Pertemuan 13 Based Audit Tests for the detection of Corruption -
Pertemuan 14 Based Audit Tests for the detection of Corruption -
Pertemuan 15 Fraud auditing -
Pertemuan 16 UAS
Pustaka
- 1 Afriye et al 2022 Afriyie, Stephen Owusu Michael et al. (2022): Forensic Accounting: A Novel Paradigm and Relevant Knowledge in Fraud Detection and Prevention, International Journal of Public Administration, DOI: 10.1080/01900692.2021.2009855
- 3. Murphy and Dacin 2011 . Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics Vol. 101: pp 601–618
- 4. Noris et al., 2019. The Psychology of Internet Fraud Victimisation: a Systematic Review. Journal of Police and Criminal Psychology Vol 34, pp 231–245
- 5. Kaur et al (2022) . A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance Vol. 31 No. 1, 2023 pp. 60-95
- 6. Gbegi dan Adebisi (2014). Forensic Accounting Skills and Techniques in Fraud Investigation in the Nigerian Public Sector. Mediterranean Journal of Social Sciences MCSER Publishing, Rome-Italy. Vol. 5. No 3
- 7. Cohen et al (2014). Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud. J Bus Ethics Vol. 144:637–659
- 8. Xu et al., (2022). Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework. Journal of Business Ethics
- 9.Gierlasinski et al., (2010). A Comparison of Interviewing Techniques: HR versus Fraud Examination. Volume 5, Number 1, Fall 2010
- 10. Bosler (2015). An Interview With Deputy Chief, Health Care Fraud Unit at the U.S. Attorney’s Office. Vol 33 No 10
1. 1. Golden, Thomas W., Skalak, Steven L., Clayton, Mona M. (2006). A Guide to Forensic Accounting Investigation. PricewaterhouseCoopers LLP. Hoboken, New Jersey. John Wiley & Sons
2. Singleton, Tommie W., Singleton, Aaron J.. (2010). Fraud Auditing and Forensic Accounting. Fourth edition. Canada. John Wiley & Sons
3. Aghili, Shaum. (2019). Fraud Auditing Using CAATT A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud. CRC Press. Taylor & Francis Group
- 11. Bakri (2017). Mitigating asset misappropriation through integrity and fraud risk elements Evidence emerging economies. Journal of Financial Crime Vol. 24 No. 2, 2017 pp. 242-255
- 12. Wang et al (2022). Gender diversity and financial statement fraud. Journal Account Public policy. https://doi.org/10.1016/j.jaccpubpol.2021.106903
- 13. Hallak and Poison (2006). ACADEMIC FRAUD, ACCREDITATION AND QUALITY ASSURANCE: LEARNING FROM THE PAST AND CHALLENGES FOR THE FUTURE
- 14. Demski (2003). Corporate Conflicts of Interest. Journal of Economic Perspectives—Volume 17, Number 2—Spring 2003—Pages 51–72
- 15. Sheehan (2014). Fraud, conflict of interest, and other enforcement issues in clinical research. CLEVELAND CLINIC JOURNAL OF MEDICINE VOLUME 74 • SUPPLEMENT 2
- 16. Vanasco (1998); Fraud auditing. Managerial Auditing Journal Vol. 13 No 1 pp. 4–71
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