OUTLINE TRAINING AUDIT FRAUD PADA PENGGAJIAN DAN BIAYA OPERASIONAL

(FRAUD AUDIT ON PAYROLL & OPERATIONAL EXPENSES)

DESKRIPSI TRAINING

Training ini dirancang untuk meningkatkan kemampuan peserta dalam mendeteksi, menganalisis, dan menginvestigasi fraud pada area penggajian (payroll) dan biaya operasional perusahaan. Fokus utama pelatihan adalah mengidentifikasi modus kecurangan, kelemahan pengendalian internal, serta teknik audit investigatif untuk mencegah kerugian finansial dan penyalahgunaan aset perusahaan.

Materi pelatihan mengacu pada:

• Global Internal Audit Standards (GIAS)

• Fraud Risk Management Framework

• COSO Internal Control Framework

• Risk Based Internal Audit (RBIA)

• Best practice fraud auditing dan forensic investigation

Peserta akan mempelajari:

• Fraud risk pada payroll dan operational expenses

• Teknik audit penggajian

• Teknik audit biaya operasional

• Data analytics untuk fraud detection

• Investigasi transaksi mencurigakan

• Teknik penyusunan temuan fraud audit

• Fraud prevention dan internal control strengthening.

TUJUAN TRAINING

Setelah mengikuti training ini peserta mampu:

• Memahami fraud risk pada payroll dan biaya operasional

• Mengidentifikasi modus fraud penggajian dan operational expenses

• Melaksanakan audit fraud secara efektif

• Menggunakan teknik data analytics untuk fraud detection

• Mengevaluasi efektivitas internal control payroll dan expenses

• Menyusun temuan dan laporan fraud audit

• Mengembangkan fraud prevention system

TARGET PESERTA

• Internal Auditor

• SPI (Satuan Pengawasan Internal)

• Finance & Accounting

• HR & Payroll Officer

• Compliance Officer

• Risk Management Officer

• Procurement & Operational Staff

• Auditor Pemerintah/BUMN

• Supervisor dan Manager

METODE TRAINING

• Presentation

• Interactive Discussion

• Case Study

• Workshop

• Fraud Analytics Exercise

• Investigation Simulation

• Group Discussion

HARI PERTAMA

FRAUD RISK PADA PENGGAJIAN DAN TEKNIK AUDIT PAYROLL

SESI 1

FUNDAMENTAL FRAUD DAN AUDIT FRAUD

1.1 Konsep Fraud

• Definisi fraud

• Occupational fraud

• Asset misappropriation

1.2 Fraud Triangle dan Fraud Diamond

• Pressure

• Opportunity

• Rationalization

• Capability

1.3 Peran Audit Internal dalam Fraud Detection

• Fraud prevention

• Fraud detection

• Fraud investigation

1.4 Fraud Risk pada Payroll dan Operational Expenses

• Payroll fraud

• Expense reimbursement fraud

• Procurement manipulation

• Abuse of authority

1.5 Dampak Fraud terhadap Organisasi

• Financial loss

• Reputational risk

• Compliance violation

SESI 2

MEMAHAMI SISTEM PENGGAJIAN DAN BIAYA OPERASIONAL

2.1 Siklus Payroll

• Employee master data

• Attendance & overtime

• Payroll processing

• Salary payment

2.2 Komponen Penggajian

• Gaji pokok

• Tunjangan

• Bonus

• Overtime

• Insentif

2.3 Jenis Biaya Operasional

• Perjalanan dinas

• Entertainment

• Transportasi

• Biaya kantor

• Vendor operational cost

2.4 Risiko Pengendalian pada Payroll dan Expenses

• Weak segregation of duties

• Unauthorized approval

• Lack of monitoring

SESI 3

MODUS FRAUD PADA PENGGAJIAN

3.1 Ghost Employee Fraud

• Pegawai fiktif

• Duplicate employee

3.2 Manipulasi Overtime

• Overtime fiktif

• Inflated overtime

3.3 Manipulasi Tunjangan dan Bonus

• Unauthorized adjustment

• Bonus manipulation

3.4 Payroll Diversion Scheme

• Pengalihan rekening pembayaran

• Salary skimming

3.5 Manipulasi Data Payroll

• Unauthorized master data changes

• Payroll override

3.6 Red Flags Payroll Fraud

• Duplicate bank account

• Duplicate identity

• Excessive overtime

• Unusual payroll trend

3.7 Studi Kasus Payroll Fraud

Praktik:

• Analisis skema payroll fraud

• Identifikasi fraud indicators

SESI 4

TEKNIK AUDIT PENGGAJIAN (PAYROLL AUDIT)

4.1 Audit Planning Payroll

• Risk assessment

• Audit objective

• Audit scope

4.2 Audit Procedures Payroll

• Employee verification

• Payroll reconciliation

• Attendance verification

• Authorization testing

4.3 Pengujian Pengendalian Payroll

• Access control

• Segregation of duties

• Approval hierarchy

4.4 Teknik Sampling Payroll Audit

• Statistical sampling

• Judgment sampling

4.5 Audit Documentation

• Working paper

• Evidence documentation

4.6 Workshop Payroll Audit

Praktik:

• Penyusunan audit program payroll

• Pengujian payroll transaction

SESI 5

FRAUD PADA BIAYA OPERASIONAL

5.1 Modus Fraud Operational Expenses

• Fiktif reimbursement

• Double claim

• Mark up expenses

• Fake invoice

• Personal expenses charged to company

5.2 Fraud pada Perjalanan Dinas

• Tiket fiktif

• Hotel manipulation

• Inflated travel expenses

5.3 Fraud Procurement Operational

• Vendor collusion

• Conflict of interest

• Kickback scheme

5.4 Fraud Entertainment & Representation

• Fiktif entertainment

• Manipulasi bukti pembayaran

5.5 Red Flags Operational Expense Fraud

• Duplicate invoice

• Unusual vendor pattern

• Excessive reimbursement

5.6 Studi Kasus Expense Fraud

Praktik:

• Identifikasi modus fraud

• Analisis transaksi mencurigakan

SESI 6

TEKNIK AUDIT BIAYA OPERASIONAL

6.1 Audit Planning Operational Expenses

• Risk based audit

• Expense prioritization

6.2 Audit Procedures Operational Expenses

• Invoice verification

• Vendor validation

• Expense tracing

• Policy compliance testing

6.3 Pengujian Pengendalian Internal

• Authorization control

• Budget monitoring

• Segregation of duties

6.4 Audit Sampling Expenses

• High risk transaction sampling

• Analytical review

6.5 Workshop Expense Audit

Praktik:

• Pengujian reimbursement

• Analisis invoice dan vendor

HARI KEDUA

FRAUD ANALYTICS, INVESTIGASI, DAN FRAUD PREVENTION

SESI 7

FRAUD DATA ANALYTICS UNTUK PAYROLL DAN OPERATIONAL EXPENSES

7.1 Fraud Data Analytics Fundamentals

• Continuous auditing

• Exception analysis

• Pattern recognition

7.2 Payroll Fraud Analytics

• Duplicate bank account analysis

• Duplicate employee analysis

• Overtime trend analysis

7.3 Expense Fraud Analytics

• Duplicate invoice detection

• Unusual reimbursement pattern

• Vendor payment anomaly

7.4 Teknik Analisis Data Fraud

• Ratio analysis

• Trend analysis

• Benford’s Law

7.5 Workshop Fraud Analytics

Praktik:

• Analisis data payroll

• Analisis operational expenses

• Identifikasi anomaly

SESI 8

AUDIT INVESTIGATIF DAN PENGUMPULAN BUKTI

8.1 Konsep Audit Investigatif

• Fraud investigation

• Evidence based investigation

8.2 Teknik Pengumpulan Bukti

• Documentary evidence

• Digital evidence

• Interview evidence

8.3 Chain of Custody

• Pengamanan bukti

• Dokumentasi investigasi

8.4 Teknik Interview Investigatif

• Interview planning

• Behavioral questioning

• Deception indicators

8.5 Studi Kasus Investigasi Fraud

Praktik:

• Investigasi payroll fraud

• Investigasi reimbursement fraud

SESI 9

INTERNAL CONTROL DAN FRAUD PREVENTION

9.1 COSO Internal Control Framework

Komponen:

1. Control Environment

2. Risk Assessment

3. Control Activities

4. Information & Communication

5. Monitoring Activities

9.2 Fraud Prevention Payroll

• Employee master data control

• Payroll approval control

• Segregation of duties

9.3 Fraud Prevention Operational Expenses

• Expense policy

• Vendor verification

• Budget control

9.4 Whistleblowing System

• Fraud reporting mechanism

• Whistleblower protection

9.5 Fraud Awareness Program

• Anti fraud culture

• Ethics & integrity

SESI 10

PENYUSUNAN TEMUAN DAN LAPORAN FRAUD AUDIT

10.1 Struktur Temuan Audit

• Criteria

• Condition

• Cause

• Consequence

• Corrective action

10.2 Root Cause Analysis

• Fishbone analysis

• 5 Why analysis

10.3 Penyusunan Laporan Fraud Audit

• Executive summary

• Fraud findings

• Financial impact

• Recommendations

10.4 Teknik Menulis Temuan Fraud

• Clear

• Fact based

• Actionable

10.5 Workshop Audit Reporting

Praktik:

• Menyusun temuan fraud

• Menyusun laporan audit

SESI 11

QUALITY ASSURANCE DAN MONITORING

11.1 Monitoring Tindak Lanjut

• Corrective action monitoring

• Validation testing

11.2 KPI Fraud Monitoring

• Fraud incident rate

• Fraud recovery rate

• Control effectiveness

11.3 Continuous Fraud Monitoring

• Automated monitoring

• Exception reporting

11.4 Lessons Learned

• Fraud trend analysis

• Continuous improvement

SESI 12

SIMULASI KOMPREHENSIF FRAUD AUDIT

12.1 Simulasi Payroll Fraud Investigation

Praktik:

• Analisis payroll anomaly

• Pengumpulan bukti

• Penyusunan temuan

12.2 Simulasi Expense Fraud Investigation

Praktik:

• Analisis reimbursement fraud

• Vendor fraud investigation

12.3 Presentasi Hasil Audit

• Penyampaian temuan

• Argumentasi audit

• Penyusunan rekomendasi

12.4 Penyusunan Action Plan

• Fraud prevention improvement

• Internal control enhancement

PENUTUP TRAINING

Review Materi

Diskusi dan Tanya Jawab

Evaluasi Peserta

Post Test.