LB53_ELFIA_2001557792_TUGAS FRAUD AUDITING GSLC 2.docx

LB53_ELFIA_2001557792_TUGAS FRAUD AUDITING GSLC 2.docx -...

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TUGAS GSLC FRAUD AUDITING Recognizing The Symptoms of Fraud Nama : Elfia NIM : 2001557792 Kelas : LB53 NOMOR ABSEN : 19 BINUS UNIVERSITY
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Question: Sebutkan dan jelaskan : "that symptoms of fraud Can be separated into six groups". Answer: 1. Symptoms of fraud can be separated into six groups: 1. Accounting anomalies Common anomaly frauds involve: Irregularities in source documents Faulty journal entries Inaccuracies in ledgers 2. Internal control weaknesses Internal control fraud symptoms include : Lack of segregation of duties Lack of physical safeguards Lack of independent checks Lack of proper authorization Lack of proper documents and records Overriding of existing controls (most common) Inadequate accounting system 3. Analytical anomalies
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Strange financial statement relationships, such as Increased revenues with decreased inventory Increased revenues with decreased receivables Increased revenues with decreased cash flows Increased inventory with decreased payables
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