Akuntansi Forensik dan Prospeknya Terhadap Penyelesaian Masalah-Masalah Hukum di Indonesia
The integration of accounting, auditing, and investigative skills can be united in forensic accounting. Forensic accounting consists of litigation support and investigative accounting. This research aims to reviewing legal cases in Indonesia using forensic accounting perspective. Legal cases which has been used in this research was divided unto three groups, which is corruption, asset misappropriation and fraudulent of financial statement). This paper is elaborating the possibilities to solve those legal case using forensic accounting. The development of those three legal cases group makes accounting forensic profession becomes brighter. This research recommendation is to strengthened accounting forensic profession using scientific collaboration between accounting and law studies. Kata kunci: forensic accounting, corruption, asset misappropriation, and fraudulent financial statement
Forensic Accounting and Fraud Investigation for Non-Experts
Introduction. Part One: Fraud and Forensic Accounting Overview. 1. Fraud in Society. What Is Fraud? Types of Fraud. What the Numbers Tell Us about Fraud. The Social Consequences of Economic Crime. Notes. Suggested Readings. 2. Understanding the Basics of Financial Accounting. Introduction. The Father of Accounting. The Five Accounting Cycles. Journals. Tying the Thread. Note. Suggested Readings. 3. The Entities. Introduction. Proprietorships. Partnerships. Corporations. Notes. Suggested Readings. 4. Fundamental Principles of Analysis. Good Analysis = Due Diligence? Why Do It? Analysis for the Non--Expert. Analysis through a Case Study. To the Future. Note. Suggested Readings. 5. The Role of the Accounting Professional. The Importance of Accounting Professionals in the Investigation. The Audit Process. Internal Controls. Notes. Suggested Reading. Part Two: Financial Crime Investigation. 6. Business as a Victim. Introduction. Employee Thefts. Payroll Fraud. Fraudulent Billing Schemes. Fraud Committed by Outsiders. Management Thefts. Corporate Thefts. Notes. Suggested Readings. 7. Business as a Vehicle. Introduction. Organized Crime and Business. The Lifecycle Model of Traditional Organized Crime. The Shared Profit Motive. Money Laundering. Cyber--Laundering. Summary. Notes. Suggested Readings. 8. Case Generation. Introduction 119 The Investigative Process The Investigation Life Cycle. Summary. Notes. Suggested Readings. 9. Interviewing Financially Sophisticated Witnesses. Introduction. The Interview Process. Bringing Closure to the Interview. Interviews in Financial Crime. Summary. Notes. Suggested Readings. 10. Analytical Techniques for Financial Crime Investigation. Introduction. Getting Organized. The Process of Proof. The Logic of Argument. The Inferential Nature of Proof. Summary. Notes. Suggested Readings. 11. Inference Network Analysis. Introduction. Linking Inferences. The Investigative Inference Model. Summary. Notes. Suggested Readings. 12. Implementing the Investigative Inference Model. Introduction. The Key List. Plotting the Chart. Some Tips for Plotting Success. Applying the Chart to the Investigative Process. Summary. Notes. Suggested Readings. 13. Documenting the Investigation. Introduction. The Casebook System. Components of the System. Closing the Book on the Casebook System. Notes. 14. Testifying in Financial Crime Cases. Introduction. The Role of the Professional Witness. Communicating Your Knowledge. The Role of the Financial Crime Expert in Litigation. Summary. Notes. Suggested Readings. Appendix A: Key List. Appendix B: Federal Rules Of Evidence. Glossary. Index.
Drugs and Money: Laundering Latin America's Cocaine Dollars
What Is Money Laundering? Introduction and Explanation of Scope The Basic Money Laundering Arrangement The Andean Cocaine Business Foreign Exchange Black Markets A Recent History of Money Laundering Regulations, 1970-98 How to Launder Millions Early Cases La Mina, 1985-88 General Noriega and Panama, 1981-89 The Bank of Crooks and Criminals, Inc., 1988-90 The Santacruz-Londono Organization, 1988-90 (Jurado) Steven Saccoccia, 1988-91 Retail Money Laundries Raul Salinas, 1992-94 Operation Casablanca Economic Issues and Lessons Mexico's Black Market in Foreign Exchange and Its Relation to Narcotics Money Laundering--Measuring Money Laundering Activity The Colombian Connection How Should Banks Deal with the Problem? Conclusions and Government Policy Recommendations Appendix Bibliography Index