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Common Fraud Scheme (FBI Investigation)

September 16, 2011 Tinggalkan komentar

The following are some of the most common scams that the FBI investigates and tips to help prevent you from being victimized.

Telemarketing Fraud

When you send money to people you do not know personally or give personal or financial information to unknown callers, you increase your chances of becoming a victim of telemarketing fraud.

Here are some warning signs of telemarketing fraud—what a caller may tell you:

  • “You must act ‘now’ or the offer won’t be good.”
  • “You’ve won a ‘free’ gift, vacation, or prize.” But you have to pay for “postage and handling” or other charges.
  • “You must send money, give a credit card or bank account number, or have a check picked up by courier.” You may hear this before you have had a chance to consider the offer carefully.
  • “You don’t need to check out the company with anyone.” The callers say you do not need to speak to anyone including your family, lawyer, accountant, local Better Business Bureau, or consumer protection agency.
  • “You don’t need any written information about their company or their references.”
  • “You can’t afford to miss this ‘high-profit, no-risk’ offer.”

If you hear these or similar “lines” from a telephone salesperson, just say “no thank you” and hang up the telephone.

Tips for Avoiding Telemarketing Fraud:

It’s very difficult to get your money back if you’ve been cheated over the telephone. Before you buy anything by telephone, remember:

  • Don’t buy from an unfamiliar company. Legitimate businesses understand that you want more information about their company and are happy to comply.
  • Always ask for and wait until you receive written material about any offer or charity. If you get brochures about costly investments, ask someone whose financial advice you trust to review them. But, unfortunately, beware—not everything written down is true.
  • Always check out unfamiliar companies with your local consumer protection agency, Better Business Bureau, state attorney general, the National Fraud Information Center, or other watchdog groups. Unfortunately, not all bad businesses can be identified through these organizations.
  • Obtain a salesperson’s name, business identity, telephone number, street address, mailing address, and business license number before you transact business. Some con artists give out false names, telephone numbers, addresses, and business license numbers. Verify the accuracy of these items.
  • Before you give money to a charity or make an investment, find out what percentage of the money is paid in commissions and what percentage actually goes to the charity or investment.
  • Before you send money, ask yourself a simple question. “What guarantee do I really have that this solicitor will use my money in the manner we agreed upon?”
  • Don’t pay in advance for services. Pay services only after they are delivered.
  • Be wary of companies that want to send a messenger to your home to pick up money, claiming it is part of their service to you. In reality, they are taking your money without leaving any trace of who they are or where they can be reached.
  • Always take your time making a decision. Legitimate companies won’t pressure you to make a snap decision.
  • Don’t pay for a “free prize.” If a caller tells you the payment is for taxes, he or she is violating federal law.
  • Before you receive your next sales pitch, decide what your limits are—the kinds of financial information you will and won’t give out on the telephone.
  • Be sure to talk over big investments offered by telephone salespeople with a trusted friend, family member, or financial advisor. It’s never rude to wait and think about an offer.
  • Never respond to an offer you don’t understand thoroughly.
  • Never send money or give out personal information such as credit card numbers and expiration dates, bank account numbers, dates of birth, or social security numbers to unfamiliar companies or unknown persons.
  • Be aware that your personal information is often brokered to telemarketers through third parties.
  • If you have been victimized once, be wary of persons who call offering to help you recover your losses for a fee paid in advance.
  • If you have information about a fraud, report it to state, local, or federal law enforcement agencies.

Nigerian Letter or “419” Fraud

Nigerian letter frauds combine the threat of impersonation fraud with a variation of an advance fee scheme in which a letter mailed from Nigeria offers the recipient the “opportunity” to share in a percentage of millions of dollars that the author—a self-proclaimed government official—is trying to transfer illegally out of Nigeria. The recipient is encouraged to send information to the author, such as blank letterhead stationery, bank name and account numbers, and other identifying information using a fax number provided in the letter. Some of these letters have also been received via e-mail through the Internet. The scheme relies on convincing a willing victim, who has demonstrated a “propensity for larceny” by responding to the invitation, to send money to the author of the letter in Nigeria in several installments of increasing amounts for a variety of reasons.

Payment of taxes, bribes to government officials, and legal fees are often described in great detail with the promise that all expenses will be reimbursed as soon as the funds are spirited out of Nigeria. In actuality, the millions of dollars do not exist, and the victim eventually ends up with nothing but loss. Once the victim stops sending money, the perpetrators have been known to use the personal information and checks that they received to impersonate the victim, draining bank accounts and credit card balances. While such an invitation impresses most law-abiding citizens as a laughable hoax, millions of dollars in losses are caused by these schemes annually. Some victims have been lured to Nigeria, where they have been imprisoned against their will along with losing large sums of money. The Nigerian government is not sympathetic to victims of these schemes, since the victim actually conspires to remove funds from Nigeria in a manner that is contrary to Nigerian law. The schemes themselves violate section 419 of the Nigerian criminal code, hence the label “419 fraud.”

Tips for Avoiding Nigerian Letter or “419” Fraud:

  • Be skeptical of individuals representing themselves as Nigerian or foreign government officials asking for your help in placing large sums of money in overseas bank accounts.
  • Do not believe the promise of large sums of money for your cooperation.
  • Guard your account information carefully.

Identity Theft

Identity theft occurs when someone assumes your identity to perform a fraud or other criminal act. Criminals can get the information they need to assume your identity from a variety of sources, including by stealing your wallet, rifling through your trash, or by compromising your credit or bank information. They may approach you in person, by telephone, or on the Internet and ask you for the information.

The sources of information about you are so numerous that you cannot prevent the theft of your identity. But you can minimize your risk of loss by following a few simple hints.

Tips for Avoiding Identity Theft:

  • Never throw away ATM receipts, credit statements, credit cards, or bank statements in a usable form.
  • Never give your credit card number over the telephone unless you make the call.
  • Reconcile your bank account monthly, and notify your bank of discrepancies immediately.
  • Keep a list of telephone numbers to call to report the loss or theft of your wallet, credit cards, etc.
  • Report unauthorized financial transactions to your bank, credit card company, and the police as soon as you detect them.
  • Review a copy of your credit report at least once each year. Notify the credit bureau in writing of any questionable entries and follow through until they are explained or removed.
  • If your identity has been assumed, ask the credit bureau to print a statement to that effect in your credit report.
  • If you know of anyone who receives mail from credit card companies or banks in the names of others, report it to local or federal law enforcement authorities.

Advance Fee Schemes

An advance fee scheme occurs when the victim pays money to someone in anticipation of receiving something of greater value—such as a loan, contract, investment, or gift—and then receives little or nothing in return.

The variety of advance fee schemes is limited only by the imagination of the con artists who offer them. They may involve the sale of products or services, the offering of investments, lottery winnings, “found money,” or many other “opportunities.” Clever con artists will offer to find financing arrangements for their clients who pay a “finder’s fee” in advance. They require their clients to sign contracts in which they agree to pay the fee when they are introduced to the financing source. Victims often learn that they are ineligible for financing only after they have paid the “finder” according to the contract. Such agreements may be legal unless it can be shown that the “finder” never had the intention or the ability to provide financing for the victims.

Tips for Avoiding Advanced Fee Schemes:

If the offer of an “opportunity” appears too good to be true, it probably is. Follow common business practice. For example, legitimate business is rarely conducted in cash on a street corner.

  • Know who you are dealing with. If you have not heard of a person or company that you intend to do business with, learn more about them. Depending on the amount of money that you plan on spending, you may want to visit the business location, check with the Better Business Bureau, or consult with your bank, an attorney, or the police.
  • Make sure you fully understand any business agreement that you enter into. If the terms are complex, have them reviewed by a competent attorney.
  • Be wary of businesses that operate out of post office boxes or mail drops and do not have a street address. Also be suspicious when dealing with persons who do not have a direct telephone line and who are never in when you call, but always return your call later.
  • Be wary of business deals that require you to sign nondisclosure or non-circumvention agreements that are designed to prevent you from independently verifying the bona fides of the people with whom you intend to do business. Con artists often use non-circumvention agreements to threaten their victims with civil suit if they report their losses to law enforcement.

Health Care Fraud or Health Insurance Fraud

Medical Equipment Fraud:

Equipment manufacturers offer “free” products to individuals. Insurers are then charged for products that were not needed and/or may not have been delivered.

“Rolling Lab” Schemes:

Unnecessary and sometimes fake tests are given to individuals at health clubs, retirement homes, or shopping malls and billed to insurance companies or Medicare.

Services Not Performed:

Customers or providers bill insurers for services never rendered by changing bills or submitting fake ones.

Medicare Fraud:

Medicare fraud can take the form of any of the health insurance frauds described above. Senior citizens are frequent targets of Medicare schemes, especially by medical equipment manufacturers who offer seniors free medical products in exchange for their Medicare numbers. Because a physician has to sign a form certifying that equipment or testing is needed before Medicare pays for it, con artists fake signatures or bribe corrupt doctors to sign the forms. Once a signature is in place, the manufacturers bill Medicare for merchandise or service that was not needed or was not ordered.

Tips for Avoiding Health Care Fraud or Health Insurance Fraud:

  • Never sign blank insurance claim forms.
  • Never give blanket authorization to a medical provider to bill for services rendered.
  • Ask your medical providers what they will charge and what you will be expected to pay out-of-pocket.
  • Carefully review your insurer’s explanation of the benefits statement. Call your insurer and provider if you have questions.
  • Do not do business with door-to-door or telephone salespeople who tell you that services of medical equipment are free.
  • Give your insurance/Medicare identification only to those who have provided you with medical services.
  • Keep accurate records of all health care appointments.
  • Know if your physician ordered equipment for you.

Redemption / Strawman / Bond Fraud

Proponents of this scheme claim that the U.S. government or the Treasury Department control bank accounts—often referred to as “U.S. Treasury Direct Accounts”—for all U.S. citizens that can be accessed by submitting paperwork with state and federal authorities. Individuals promoting this scam frequently cite various discredited legal theories and may refer to the scheme as “Redemption,” “Strawman,” or “Acceptance for Value.” Trainers and websites will often charge large fees for “kits” that teach individuals how to perpetrate this scheme. They will often imply that others have had great success in discharging debt and purchasing merchandise such as cars and homes. Failures to implement the scheme successfully are attributed to individuals not following instructions in a specific order or not filing paperwork at correct times.

This scheme predominately uses fraudulent financial documents that appear to be legitimate. These documents are frequently referred to as “bills of exchange,” “promissory bonds,” “indemnity bonds,” “offset bonds,” “sight drafts,” or “comptrollers warrants.” In addition, other official documents are used outside of their intended purpose, like IRS forms 1099, 1099-OID, and 8300. This scheme frequently intermingles legal and pseudo legal terminology in order to appear lawful. Notaries may be used in an attempt to make the fraud appear legitimate. Often, victims of the scheme are instructed to address their paperwork to the U.S. Secretary of the Treasury.

Tips for Avoiding Redemption/Strawman/Bond Fraud:

  • Be wary of individuals or groups selling kits that they claim will inform you on to access secret bank accounts.
  • Be wary of individuals or groups proclaiming that paying federal and/or state income tax is not necessary.
  • Do not believe that the U.S. Treasury controls bank accounts for all citizens.
  • Be skeptical of individuals advocating that speeding tickets, summons, bills, tax notifications, or similar documents can be resolved by writing “acceptance for value” on them.
  • If you know of anyone advocating the use of property liens to coerce acceptance of this scheme, contact your local FBI office.

Investment-Related Scams

Letter of Credit Fraud

Legitimate letters of credit are never sold or offered as investments. They are issued by banks to ensure payment for goods shipped in connection with international trade. Payment on a letter of credit generally requires that the paying bank receive documentation certifying that the goods ordered have been shipped and are en route to their intended destination. Letters of credit frauds are often attempted against banks by providing false documentation to show that goods were shipped when, in fact, no goods or inferior goods were shipped.

Other letter of credit frauds occur when con artists offer a “letter of credit” or “bank guarantee” as an investment wherein the investor is promised huge interest rates on the order of 100 to 300 percent annually. Such investment “opportunities” simply do not exist. (See Prime Bank Notes for additional information.)

Tips for Avoiding Letter of Credit Fraud:

  • If an “opportunity” appears too good to be true, it probably is.
  • Do not invest in anything unless you understand the deal. Con artists rely on complex transactions and faulty logic to “explain” fraudulent investment schemes.
  • Do not invest or attempt to “purchase” a “letter of credit.” Such investments simply do not exist.
  • Be wary of any investment that offers the promise of extremely high yields.
  • Independently verify the terms of any investment that you intend to make, including the parties involved and the nature of the investment.

Prime Bank Note Fraud

International fraud artists have invented an investment scheme that supposedly offers extremely high yields in a relatively short period of time. In this scheme, they claim to have access to “bank guarantees” that they can buy at a discount and sell at a premium. By reselling the “bank guarantees” several times, they claim to be able to produce exceptional returns on investment. For example, if $10 million worth of “bank guarantees” can be sold at a two percent profit on 10 separate occasions—or “traunches”—the seller would receive a 20 percent profit. Such a scheme is often referred to as a “roll program.”

To make their schemes more enticing, con artists often refer to the “guarantees” as being issued by the world’s “prime banks,” hence the term “prime bank guarantees.” Other official sounding terms are also used, such as “prime bank notes” and “prime bank debentures.” Legal documents associated with such schemes often require the victim to enter into non-disclosure and non-circumvention agreements, offer returns on investment in “a year and a day”, and claim to use forms required by the International Chamber of Commerce (ICC). In fact, the ICC has issued a warning to all potential investors that no such investments exist.

The purpose of these frauds is generally to encourage the victim to send money to a foreign bank, where it is eventually transferred to an off-shore account in the control of the con artist. From there, the victim’s money is used for the perpetrator’s personal expenses or is laundered in an effort to make it disappear.

While foreign banks use instruments called “bank guarantees” in the same manner that U.S. banks use letters of credit to insure payment for goods in international trade, such bank guarantees are never traded or sold on any kind of market.

Tips for Avoiding Prime Bank Note Fraud:

  • Think before you invest in anything. Be wary of an investment in any scheme, referred to as a “roll program,” that offers unusually high yields by buying and selling anything issued by “prime banks.”
  • As with any investment, perform due diligence. Independently verify the identity of the people involved, the veracity of the deal, and the existence of the security in which you plan to invest.
  • Be wary of business deals that require non-disclosure or non-circumvention agreements that are designed to prevent you from independently verifying information about the investment.

“Ponzi’ Schemes

“Ponzi” schemes promise high financial returns or dividends not available through traditional investments. Instead of investing the funds of victims, however, the con artist pays “dividends” to initial investors using the funds of subsequent investors. The scheme generally falls apart when the operator flees with all of the proceeds or when a sufficient number of new investors cannot be found to allow the continued payment of “dividends.”

This type of fraud is named after its creator—Charles Ponzi of Boston, Massachusetts. In the early 1900s, Ponzi launched a scheme that guaranteed investors a 50 percent return on their investment in postal coupons. Although he was able to pay his initial backers, the scheme dissolved when he was unable to pay later investors.

Tips for Avoiding Ponzi Schemes:

  • Be careful of any investment opportunity that makes exaggerated earnings claims.
  • Exercise due diligence in selecting investments and the people with whom you invest—in other words, do your homework.
  • Consult an unbiased third party—like an unconnected broker or licensed financial advisor—before investing.

Pyramid Schemes

As in Ponzi schemes, the money collected from newer victims of the fraud is paid to earlier victims to provide a veneer of legitimacy. In pyramid schemes, however, the victims themselves are induced to recruit further victims through the payment of recruitment commissions.

More specifically, pyramid schemes—also referred to as franchise fraud or chain referral schemes—are marketing and investment frauds in which an individual is offered a distributorship or franchise to market a particular product. The real profit is earned, not by the sale of the product, but by the sale of new distributorships. Emphasis on selling franchises rather than the product eventually leads to a point where the supply of potential investors is exhausted and the pyramid collapses. At the heart of each pyramid scheme is typically a representation that new participants can recoup their original investments by inducing two or more prospects to make the same investment. Promoters fail to tell prospective participants that this is mathematically impossible for everyone to do, since some participants drop out, while others recoup their original investments and then drop out.

Tips for Avoiding Pyramid Schemes:

  • Be wary of “opportunities” to invest your money in franchises or investments that require you to bring in subsequent investors to increase your profit or recoup your initial investment.
  • Independently verify the legitimacy of any franchise or investment before you invest.

Market Manipulation or “Pump and Dump” Fraud

This scheme—commonly referred to as a “pump and dump”—creates artificial buying pressure for a targeted security, generally a low-trading volume issuer in the over-the-counter securities market largely controlled by the fraud perpetrators. This artificially increased trading volume has the effect of artificially increasing the price of the targeted security (i.e., the “pump”), which is rapidly sold off into the inflated market for the security by the fraud perpetrators (i.e., the “dump”); resulting in illicit gains to the perpetrators and losses to innocent third party investors. Typically, the increased trading volume is generated by inducing unwitting investors to purchase shares of the targeted security through false or deceptive sales practices and/or public information releases.

A modern variation on this scheme involves largely foreign-based computer criminals gaining unauthorized access to the online brokerage accounts of unsuspecting victims in the United States. These victim accounts are then utilized to engage in coordinated online purchases of the targeted security to affect the pump portion of a manipulation, while the fraud perpetrators sell their pre-existing holdings in the targeted security into the inflated market to complete the dump.

Tips for Avoiding Market Manipulation Fraud:

  • Don’t believe the hype.
  • Find out where the stock trades.
  • Independently verify claims.
  • Research the opportunity.
  • Beware of high-pressure pitches.
  • Always be skeptical.

Financial Statement Fraud (From ACFE Website)

September 16, 2011 Tinggalkan komentar
Financial statement fraud involves the intentional publishing of false information in any portion of a financial statement. It usually occurs when a company overstates assets or revenue, or when it understates liabilities and expenses. Oftentimes stockholders, employees and investors are kept completely in the dark about the value of corporate assets and the existence of liabilities when such a fraud is taking place.Most of the 2002 fraud-related scandals that resulted in the Sarbanes-Oxley Act – including Enron and WorldCom – were financial statement frauds. Their scams ranged in level of intricacy, but the end results were similar enough: massive stockholder losses and debts to creditors, not to mention trauma to employees who lost their jobs and retirement funds.

In the 2008 Report to the Nation on Occupational Fraud and Abuse published by the Association of Certified Fraud Examiners, U.S. companies suffered a median loss of $2 million to fraudulent statement schemes. The report notes that this form of fraud differs greatly from other types of occupational fraud because “the typical goal of a fraudulent statement scheme is not to directly enrich the perpetrator, but rather to mislead third parties (investors, owners, regulators, etc.) as to the profitability or viability of an organization.”

In other words, it is typically perpetrated by company managers who are seeking to enhance the economic appearance of the company by covering enormous debts or other lost assets. Members of management may benefit directly from the fraud by selling stock, receiving performance bonuses, or by using the false report to conceal other illegal acts. Management benefits indirectly from financial statement fraud when the tactic is used to obtain financing on a company’s behalf, or to inflate the selling price of a company.

More Info about Accounting Frau
Preventing Financial Statement FraudAccording to Dr. Donald R. Cressey’s Fraud Triangle, people commit fraud when they are under financial or social pressure, have an opportunity to gain funds undetected, and can rationalize their actions. Any attempt to prevent financial statement fraud should focus on these three factors:

1. Reduce the Situational Pressures that Encourage Statement Fraud

  • Avoid setting unachievable financial goals.
  • Eliminate external pressures that might tempt accounting personnel to prepare fraudulent financial statements.
  • Remove operational obstacles blocking effective financial performance such as working capital restraints, excess production volume, or inventory restraints.
  • Establish clear and uniform accounting procedures with no exception clauses.

2. Reduce the Opportunity to Commit

  • Maintain accurate and complete internal accounting records.
  • Carefully monitor the business transactions and interpersonal relationships of suppliers, buyers, purchasing agents, sales representatives, and others who interface in the transactions between financial units.
  • Establish a physical security system to secure company assets, including finished goods, cash, capital equipment, tools, and other valuable items.
  • Divide important functions between employees, separating total control of one area.
  • Maintain accurate personnel records including background checks on new employees.
  • Encourage strong supervisory and leadership relationships within groups to ensure enforcement of accounting procedures.

3. Reduce Rationalization of Fraud—Strengthen Employee Personal Integrity

  • Managers must promote honesty by example. Dishonest acts by management, even if they are directed at targets outside the organization, create a dishonest environment that can be used to rationalize other illicit business activities by employees or externals.
  • Honest and dishonest behavior should be defined in company policies. Organizational accounting policies should address any questionable or controversial areas in accounting procedures.
  • Consequences for violating rules and provisions for punishment of violators should be written and prominently communicated.

Tipe Fraud (Copy Paste dari Google translate, belum disesuaikan)

September 16, 2011 Tinggalkan komentar

Kasus yang menimpa WorldCom, Enron, dan Arthur Andersen telah menjadi sorotan publik dan kerap dijadikan topik utama dalam pembahasan seputar Fraud.  Nama-nama yang lain seperti Martha Stewart, yang
terbukti bersalah atas pembohongan kepada pejabat publik terkait kasus Insider Trading, dan Richard Hatch, pemenang “Survivor” yang tidak membayar pajak atas jumlah uang yang diterimanya juga sering digunakan sebagai contoh Fraud. Korupsi, pembohongan publik, dan berbagai bentuk  penipuan terjadi setiap detik tanpa diketahui, atau diaanggap tidak layak untuk ditelusuri. Hanya kasus yang melibatkan sejumlah besar uang atau
lainnya berita-grabbing aspek membuat berita utama. Secara tradisional,
hanya satu dari sembilan kasus penipuan yang pernah muncul di media, yang
berarti bahwa untuk setiap penipuan Anda membaca atau mendengar tentang, delapan lebih
tidak akan pernah muncul di mata publik.
Dua bidang utama penipuan eksis di dunia akuntansi:
manajemen penipuan, umumnya dikenal sebagai laporan keuangan
penipuan, dan karyawan penipuan, atau penggelapan. Banyak penipuan terkenal dekade terakhir ini dan jatuh ke dalam salah satu dari dua
kategori. Namun, kategori lain dari penipuan atau aktivitas penipuan ada. Jika Anda menonton berita, membaca koran,
atau scan berita posting di Internet, Anda harus dapat
nama kategori lagi. Bagaimana penyimpangan politik?
Penipuan ini dilakukan oleh pejabat terpilih yang menyalahgunakan mereka
kantor atau posisi, biasanya untuk beberapa bentuk pengayaan pribadi.
Suap, hadiah, perlakuan istimewa, kecurangan tender, dan suap
melibatkan politisi dan pejabat terpilih telah target
banyak penyelidikan dan keyakinan seperti yang terlihat dalam berita begitu banyak
Kemudian, tentu saja, ada penipuan pajak. Penggelapan pajak dapat dilakukan
oleh setiap organisasi, bisnis, atau individu, di federal
atau tingkat negara. Dan untuk semua jenis pajak yang dikenakan
di tingkat lokal, kota, kabupaten, negara bagian, dan federal, ada sebuah
jumlah yang sama skema penipuan pajak berkomitmen untuk meminimalkan setiap
jenis pajak. Berdasarkan pengalaman pribadi, tingkat terjadinya beberapa bentuk penggelapan pajak, apakah skema besar atau
kecurangan cukup kecil, hadir di hampir setiap pengembalian pajak

Pembulatan keluar sebagian besar kategori penipuan atas dikenal luas
adalah kejahatan yang dilakukan di tingkat federal: kawat penipuan, penipuan mail,
dan bank penipuan, untuk beberapa nama yang paling umum. Keyakinan
pada jenis penipuan umumnya mudah diperoleh. Sebuah skema
untuk menipu melibatkan transaksi perbankan elektronik atau hanya
surat cek atau pembayaran adalah semua itu akan mengambil untuk pelanggaran.
Penggunaan sarana baik, yang umum dalam skema begitu banyak, dapat menyebabkan
untuk sebuah keyakinan dari hukum federal. Keyakinan hanya lebih mudah untuk
dapatkan adalah obstruksi keadilan. Cukup memberikan pernyataan palsu atau fakta ke penyidik ​​federal dan Anda telah melakukan
obstruksi keadilan.
Ada resiko untuk penipuan dalam setiap jenis program sosial yang
ada. Sayangnya, realitas situasi ini adalah bahwa setiap
program yang ada memiliki tingkat tertentu penipuan; karena keterbatasan
sumber daya yang tersedia untuk memerangi masalah ini, banyak individu berhasil mengelabui program. Pada tingkat lokal, misalnya,
banyak kota menawarkan penduduk di bawah bantuan tingkat pendapatan diatur dengan tagihan pajak mereka kota. Biasanya, membentuk perlu
diselesaikan oleh masing-masing pemohon, bersama dengan salinan yang paling
terakhir pengembalian pajak. Ubah jumlah angka lebih rendah, salin
kembali, dan mengirimkannya dengan bentuk dan Anda akan menerima bantuan.Pada tingkat negara, lengkap formulir yang diperlukan untuk negara
bantuan, tetap diam tentang bekerja ayah anak-anak, mendapatkan
jumlah yang layak, dan tinggal di rumah yang sama, dan rumah tangga
pendapatan kemudian jatuh di bawah tingkat diatur sehingga bantuan sewa akan
disediakan oleh negara.

[PPT] Fraud Examination

Menjadi CFE

Januari 24, 2011 2 komentar

4 langkah menuju CFE:

Meski menjadi CFE membutuhkan kualifikasi khusus tetapi proses aplikasinya mudah:
1. Mendaftar menjadi anggota Associate di ACFE dengan reputasi baik
Jika anda belum menjadi anggota Associate di ACFE, maka anda harus mendaftar menjadi anggota Associate di ACFE terlebih dahulu sebelum mengejar sertifikasi CFE. Lebih lanjut tentang cara menjadi anggota Associate di ACFE lihat di halaman kami tentang membership
2. Memasukkan aplikasi ujian CFE dilampiri bukti-bukti pendidikan dan tiga surat rekomendasi profesional
Aplikasi ujian CFE hanya ada di situs Pendaftar dapat mendaftar melalui e-mail ( Aplikasi pendaftaran CFE juga dapat didownload di
Seluruh dokumen yang disyaratkan bersama surat aplikasi harus dikirimkan satu bulan sebelum anda siap mengiukti ujian CFE (CFE Exam) ke Certification Department di CFE Headquarters dengan alamat:

Association of Certified Fraud Examiners

Attn: Certification Department

716 West Avenue

Austin, TX 78701 USA

Phone: (800) 245-3321 / +1 (512) 478-9000 Fax: +1 (512) 478-9297

Biaya CFE Exam adalah USD 250. Jika anda membeli buku dan materi CFE Exam Prep Course atau Toolkit, anda akan menerima potongan USD $100 atas biaya CFE Exam sehingga biaya CFE Exam menjadi USD150. Biaya dan formulir CFE Exam harus dikirimkan ke ACFE sebelum anda dapat mengambil ujian anda dan tidak akan diproses hingga semua dokumen pendukung diterima oleh ACFE. Semua dokumen bersamaan dengan formulir dan pembayaran harus dikirimkan setidaknya satu bulan sebelum menjalani CFE Exam agar dapat diproses. Anda tidak akan mendapatkan akses CFE Exam anda hingga formulir aplikasi dan dokumen anda telah diproses.
3. Mengikuti dan Berjuang Lulus CFE Exam.
CFE Exam adalah program berbasis Windows yang akan menguji pengetahuan, pengalaman, dan keahlian anda pada empat bidang utama dari fraud examination yaitu:

  • Fraud Prevention and Deterrence – Tes ini menguji pengetahuan anda tentang mengapa orang melakukan atau terlibat fraud dan apa yang dapat dilakukan untuk mencegahnya. Topik yang dicakup meliputi juga sebab-sebab perbuatan kriminal, white-collar crime, fraud di lingkungan kerja (occupational fraud), pencegahan fraud, penilaian resiko fraud (fraud risk assessment), dan ACFE Code of Professional Ethics.
  • Financial Transactions – Tes ini menguji pengetahuan anda tentang tipe-tipe fraudulent financial transactions yang terjadi di laporan, data dan catatan akuntansi (accounting records). Agar lulus, anda diwajibkan untuk menunjukkan pengetahuan tentanag konsep akuntansi dan auditing, modus operandi fraud, sistim pengendalian intern (internal control) dan hal-hal lain tentang auditing dan akuntansi.
  • Fraud Investigation – Tes ini menguji pengetahuan anda tentang teknik interview, memperoleh pernytaan dan informasi dari data publik, menelusuri transaksi tidak sah (tracing illicit transactions), mengevaluasi pengelabuan (deception) dan penyusunan laporan.
  • Legal Elements of Fraud – Tes ini menguji pengetahuan anda tentang aspek legal dalam pelaksanaan fraud examination meliputi hukum pidana dan perdaata, hukum pembuktian, hak tersangka atau terdakwa dan saksi ahli.

CFE Exam tersedia dalam bentuk CD-ROM atau format electronic download. CFE exam memiliki kontrol yang canggih untuk menjamin integritas dan setiap exam dihasilkan dari database induk soal . Tidak ada dua exam yang sama sehingga tidak mungkin untuk bekerja sama menjawab exam (soal) CFE Exam terdiri dari 500 pertanyaan dibagi dalam empat section: Fraud Prevention and Deterrence; Financial Transactions; Legal Elements of Fraud; dan Fraud Examination and Investigation. Tiap pertanyaan memiliki batas waktu 75 detik, dan tiap section terdiri dari 125 pertanyaan (kurang lebih 2.6 jam hingga selesai). Walaupun total waktu ujian kurang lebih 10 jam, peserta memiliki waktu 30 hari dari inisiasi program ujian hingga selesai. Peserta dapat mengambil tiap section dari ujian diwaktu yang mereka inginkan, selama semua section diselesaikan dalam waktu 30 hari. Ketika satu section dimulai, section tersebut harus diselesaikan atau semua pertanyaan yang belum dijawab akan dianggap salah.
4. Memperoleh persetujuan akhir dari certification committee. Jika anda telah mendapatkan kredensial atau gelar CFE, anda akan ditagih perpanjangan biaya keanggotaan tahunan. Menyiapkan diri untuk CFE Exam
Adalah penting bagi anda untuk menyiapkan waktu menghadapi CFE Exam. Ada banyak cara untuk lulus CFE exam, termasuk banyak cara untuk mempersiapkan diri mengikuti CFE exam. Tetapi ada tiga pilihan atau cara yang umum diikuti yaitu:

  • Anda belajar sendiri menggunakan materi the Fraud Examiners Manual dan materi –materi referensi tambahan lainnya. Hampir 90% pertanyaan CFE Exam diturunkan dari materi yang ada pada the Fraud Examiners Manual sementara 10% sisanya dikompilasi dari referensi yang lain.
  • Belajar melalui CFE Exam Prep Course, namun hanya tersedia dengan edisi Amerika Serikat, Kanada, Internasional, Jepang dan Inggris. CFE Exam Prep Course memberikan alat yang paling efektif untuk mempersiapkan diri menghadapi CFE Exam, karena memungkinkan anda belajar sesuai dengan waktu yang anda miliki pada kecepatan belajar anda di rumah atau tempat kerja. CFE Exam Prep Course tersedia dalam format CD-ROM atau format electronic download.
  • Mengikuti CFE Exam Review Course. Kursus ini dikombinasikan dengan CFE Exam Prep Course software memberikan kombinasi yang tak tertandingi untuk lulus ujian. Tidak ada kursus resmi di Indonesia yang diakreditasi oleh ACFE Head Quarter. Anda dapat menghubungi ACFE-Indonesia Chapter untuk mengetahui reputasi pemberi kursus di Indonesia CFE Exam Prep Course

Apakah saya perlu menjalani CFE Exam Prep Course?
Seperti yang telah dijelaskan di muka, CFE Exam Prep Course tersedia dalam edisi Amerika Serikat, Kanada, Inggris, Jepang dan internasional dan disarankan untuk semua pengambil ujian sebagai cara yang paling komprehensif untuk mereview kemampuan untuk ujian; tetapi, course ini tidak diwajibkan.
Mengapa CFE Exam Prep Course disarankan?
Banyak anggota mengalami kesulitan untuk mempersiapkan diri untuk ujian tanpa bantuan dan kemudian mereka harus menjalani ujian berulang kali. CFE Exam Prep Course mempersingkat 2000 halaman The Fraud Examiners Manual, kedalam bagian yang mudah dimengerti, masing-masing dengan ujian latihan, membantu anggota untuk melewati tantangan berat dalam mengambil sertifikasi. ACFE juga percaya bahwa CFE Exam Prep course dapat mempersiapkan anda untuk ujian CFE sehingga ACFE menjamin anda akan melewati ujian pada percobaan pertama atau kami akan mengembalikan uang anda atau mengulang ujian CFE tanpa biaya tambahan.
Bagaimana cara kerja CFE Exam Prep Course?
CFE Exam Prep Course fokus pada empat area pengujian yang penting untuk ujian CFE: Fraud Prevention and Deterrents; Financial Transactions; Legal Elements of Fraud; dan Fraud Examination and Investigation. Dengan menyediakan pertanyaan yang umum pada ujian, program ini memberI tahu anda apakah jawaban anda benar dan menyediakan penjelasan dan referensi studi. Course ini secara keseluruhan mencakup 1500 pertanyaan, jawaban dan penjelasan. Ketika anda telah menjawab semua pertanyaan dengan benar dan melewati keempat ujian latihan dengan nilai 85% atau lebih, anda akan siap untuk menjalani ujian.
Berapa biaya CFE Exam Prep Course?
Harga CFE Exam Prep Course adalah USD 945 belum termasuk biaya pengiriman. Associate Member akan menerima harga anggota sebesar USD 745 diluar biaya pengiriman. Seperti yang telah dijelaskan, Peserta ujian yang telah mendaftar dan membayar ujian CFE menerima potongan harga USD 100 dari CFE Exam Prep Course. Pengambil ujian yang telah membeli CFE Exam Prep Course akan menerima potongan harga sebesar USD 100 dari biaya ujian CFE (USD 250).
Apa yang termasuk dalam CFE Exam Prep Toolkit?
Anda disarankan membeli CFE Exam Prep Toolkit yang berisi materi yang lebih lengkap. Toolkit mencakup CFE Exam Prep Course, Fraud Examiners Manual (Printed), Encyclopedia of Fraud (CD-ROM) dan Corporate Fraud Handbook, Second Edition seharga US 1298 untuk nonanggota dan USD 845 untuk anggota diluar biaya pengiriman. Peserta ujian yang telah mendaftar dan membayar CFE Exam menerima potongan harga sebesar US $100 untuk CFE Exam Prep Toolkit.
Apakah ACFE Money-Back Pass Guarantee?
ACFE Money-Back Pass Guarantee memastikan semua peserta ujian yang mempersiapkan diri untuk CFE Exam dengan CFE Exam Prep Course tetapi gagal pada ujian akan diberikan kesempatan ujian ulang secara gratis atau pengembalian uang CFE Exam Prep Course. Untuk memenuhi persyaratan Money-Back Pass Guarantee, anda harus memenuhi kondisi berikut ini:

  • Menyelesaikan CFE Exam Prep Course dalam waktu satu tahun dari tanggal pembelian.
  • Mengambil CFE Exam dalam waktu 90 hari dari waktu menyelesaikan CFE Exam Prep Course. Tanggal penyelesaian dicatat secara otomatis oleh software pada saat menyelesaikan bagian terakhir.
  • Menjawab semua pertanyaan di CFE Exam Prep Course database dengan benar paling tidak satu kali. Jika anda menjawab dengan salah, pertanyaan tersebut akan kembali ke question pool dan akan ditanyakan lagi di waktu yang akan dating.
  • Mencapai 85% benar atau lebih pada semua bagian latihan ujian.
  • CFE Exam Prep Course dianggap selesai ketika anda telah menjawab semua 1500 pertanyaan dengan benar dan melewati semua latihan ujian dengan nilai 85% benar atau lebih.

Saya telah mempelajari versi lama dari CFE Exam Prep Course dan baru saja mendaftar untuk mengambil ujian, apakah ujian ini akan sesuai dengan materi belajar saya?
Tidak selalu. Peserta ujian agar menghubungi ACFE untuk mengkonfirmasi apakah versi ujian yang anda miliki masih valid.

Dapatkah saya berbagi CFE Exam Prep Course saya dengan orang lain?
CFE Exam Prep Course hanya diperbolehkan untuk satu orang.
Dapatkah saya menggunakan CFE Exam Prep Course pada lebih dari satu computer?
Bisa, dengan menggunakan fitur “Export” dan “Import” progress file dari Prep Course, Prep Summary anda akan mencerminkan semua hasil kerja anda pada semua computer.
Setelah saya menyelesaikan persiapan saya untuk CFE Exam, apa yang perlu saya lakukan?
Pastikan bahwa anda telah menyelesaikan semua kertas kerja anda (CFE Candidate Recommendation Forms, bukti pendidikan dan pengalaman dan surat pendaftaran CFE Exam). Jika anda sudah selesai belajar dengan menggunakan CFE Exam Prep Course, kirimkan progress file anda ke Kemudian anda pilih Request Exam Activation Key yang ada di materi, kami akan mengirimkan dengan e-mail kode ujian (Exam Activation Key) untuk membuka ujian yang diikut sertakan dalam software Prep Course. Akan memakan waktu 3-5 hari kerja untuk memverifikasikan penyelesaian CFE Exam Prep Course anda dan mengirimkan kodenya melalui e-mail. Jika anda belajar sendiri, menggunakan Fraud Examiners Manual, mohon hubungi kami di untuk mendapatkan ujian anda. Kami akan mengirimkan CD-ROM berisi CFE Exam.
Bagaimana saya mengetahui apakah saya lulus atau gagal ujian?
Ketika anda menyelesaikan ujian, kirimkan hasil ujian anda ke kami melalui e-mail atau disket. Ujian anda akan dinilai di ACFE dan anda akan diberi tahu hasilnya melalui e-mail dalam 3-5 hari kerja. ACFE juga akan menginformasikan anda apakah ada dokumen atau invoice yang tertinggal yang dapat menunda sertifikasi anda. Anda harus mengirimkan atau mem-fax examinee affidavit setelah menyelesaikan ujian untuk memvalidasi hasilnya.
Jika saya harus mengulang ujian, berapakah biayanya?
Siswa Prep Course yang menggunakan Money-Back Pass Guarantee tidak perlu membayar untuk mengulang ujian yang gagal. Peserta ujian lainnya dapat mengambil satu section dari ujian seharga US $40, dua section seharga US $75, tiga atau empat section seharga US $100. Section ujian yang gagal dapat dibayar dan diambil lagi sebanyak yang diperlukan, dengan satu batasan: anggota harus lulus semua section dalam tiga ujian berturut-turut.

Kapankah saya akan menerima sertifikat CFE ketika saya lulus?
Semua data anda, termasuk keberhasilan anda melewati ujian akan dikirim ke Certification Committee ACFE. Anda akan menerima status sertifikasi anda dalam 5-7 hari kerja setelah melewati CFE exam. Sertifikat CFE anda akan dikimkan dalam waktu 4-6 minggu setelah sertifikasi.
Dapatkah saya mengabaikan section tertentu dari CFE Exam berdasarkan pengalaman saya?
Tiap kandidat CFE harus mengambil dan melewati semua section dari CFE Exam untuk mempertahankan integritas kredensial ini.
Jika saya menghadiri konferensi atau seminar ACFE, apakah saya mendapatkan poin tambahan untuk menjadi CFE?
Konferensi, seminar dan kursus yang anda ikuti atau belajar sendiri akan memberikan anda kredit Continuing Professional Education (CPE) tetapi tidak akan mempengaruhi CFE eligibility point system dalam rangka memperoleh kredensial CFE.

Sumber: ACFE Indonesia. Klik di sini.

Kategori:ACFE, Basic

Certified Fraud Examiner (CFE)

Apakah Certified Fraud Examiners?

Seorang Certified Fraud Examiner (CFE) adalah seorang pemimpin dalam komunitas anti-fraud yang dikenali sebagai spesialis dalam mencegah dan memberantas fraud. CFE merepresentasikan standar yang paling tinggi yang dimiliki ACFE dan memiliki keahlian dalam semua aspek dari profesi anti-fraud. Standar CFE di tentukan oleh ACFE Board of Regents, suatu dewan yang dipilih oleh para anggota CFE dari anggota kami yang paling berpengalaman.

Kredensial atau sebutan dan pengakuan sebagai Certified Fraud Examiner (CFE) merupakan pembuktian pengetahuan dan pengalaman pemegang kredensial tsb sebagai seorang profesional di bidang anti-fraud. Dengan memperoleh CFE, anda harus menunjukkan kompetensi dan komitmen profesional yang membedakan diri anda dari teman-teman sekitar yang belum memiliki sertifikasi, dan anda mendapat kredibilitas dan visibilitas profesional dari pemberi kerja

Apakah kredensial CFE diakui secara global?

Para pemberi kerja di seluruh dunia saat ini mengetahui nilai dari CFE dan mereka mencari ahli-ahli yang memiliki CFE. Menjadi seorang CFE akan memberikan anda sesuatu kekuatan untuk pilihan-pilihan karir dan memisahkan anda dari persaingan karir dan membawa anda ke posisi puncak profesi anda. ACFE melengkapi anda dengan sumber daya yang dibutuhkan untuk memerangi fraud.

  • Menurut survey 2010/2011 Compensation Guide for Anti-Fraud Professionals, para CFE memperoleh penghasilan hampir 22% lebih tinggi dari pada rekan kerja yang bukan CFE
  • “CFE telah tumbuh menjadi standar emas di area anti fraud,”kata perusahaan pencari eksekutif A.E. Feldman.
  • Studi terbaru oleh Robert Half International mengidentifikasi CFE sebagai sedang dibutuhkan atau “in-demand” dan terdaftar sebagai “one of the most marketable credentials today.”
  • Kredensial CFE diakui pada kebijakan pengangkatan dan promosi di organisasi terkemuka seperti FBI, U.S. Department of Defense, dan U.S. Securities and Exchange Commission (SEC).

Hal yang sama juga terjadi di Indonesia, organisasi terkemuka di sektor publik dan swasta seperti Komisi Pemberantasan Korupsi, Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, dan Kementerian Keuangan, serta beberapa perusahaan swasta besar terkemuka mencari dan mempekerjakan CFE serta mendidik pegawainya untuk dipromosikan menjadi CFE

Apakah ada badan lain yang menyelenggarakan sertifikasi CFE?

Tidak.  Penyelenggaraan Ujian dan sertifikasi CFE hanya dilakukan oleh ACFE Head Quarter. Ujian dan sertifikasi CFE tidak diselenggarakan oleh ACFE – Indonesia Chapter

Saya telah memiliki sertifikasi lainnya. Apakah ini berarti saya berkualifikasi sebagai CFE?

Certified Fraud Examiner (CFE) adalah kredensial unik dengan persyaratan dan standarnya sendiri. Sertifikasi lainnya yang anda miliki, jika diakui oleh ACFE akan dianggap sebagai bagian dari system point kualifikasi tetapi tidak akan membebaskan anda dari bagian manapun dari ujian CFE atau secara otomatis menjadikan anda CFE.

Bagaimana saya mengetahui apakah saya cocok untuk menjadi CFE?

Kualifikasi untuk menjadi CFE mencakup karakter moral yang tinggi dan  memenuhi persyaratan professional dan akademis minimum. Sebelum anda mendaftarkan diri untuk ujian CFE, anda harus memenuhi kebutuhan berikut:

  • Menjadi associate member ACFE dengan posisi yang baik.
  • Memenuhi persyaratan minimum akademis dan professional.
  • Memiliki karakter moral yang tinggi.
  • Setuju untuk mengikuti peraturan dan kode etik professional dari Association of Certified Fraud Examiners

Persyaratan akademis

Pada dasarnya, untuk mengikuti sertifikasi CFE Anda harus memiliki pendidikan setingkat sarjana (atau setara) dari institusi pendidikan lanjut. Jika anda bukan sarjana, anda dapat mensubstitusikan tiap tahun studi akademis dengan pengalaman professional yang berhubungan fraud selama dua tahun.

Contohnya, jika anda menyelesaikan diploma dalam dua tahun, anda membutuhkan enam tahun pengalaman professional agar dapat memenuhi syarat sertifikasi CFE setelah menyelesaikan ujian.

Persyaratan karakter

Untuk mempertahankan standar tinggi yang dipegang oleh ACFE dan memastikan integritas kredensial CFE, sangatlah penting untuk memastikan semua kandidat memiliki karakter moral yang baik yang akan menjadi tambahan kuat terhadap profesi CFE. Semua CFE Candidate Recommendation Forms harus ditulis dalam bahasa Inggris atau diterjemahkan ke bahasa Inggris. Formulir ini harus diisi oleh sesorang yang telah bekerja dengan kandidat dalam kapasitas professional.

Persyaratan Professional

Pada saat anda menerima sertifikasi, anda harus memiliki paling tidak dua tahun pengalaman secara langsung atau tidak langsung di bidang deteksi atau pencegahan fraud.

Pengalaman yang berhubungan dengan fraud berarti anda telah bekerja full-time dalam posisi yang berkontribusi terhadap pencegahan, deteksi atau antisipiasi fraud. Bidang yang berhubungan dengan fraud ditetapkan oleh The Board of Regents adalah:

  • Akuntansi dan Auditing: Anda dapat diterima jika anda memiliki pengalaman sebagai akuntan atau auditor (internal atau external auditor) dan memiliki tanggung jawab untuk mendeteksi dan membuat jera fraud dengan mengevaluasi kelemahan sistim akountansi, mendesain sistim pengendalian intern (internal control), menentukan tingkat resiko fraud di organisasi, menginterpretasikan data finansial untuk mendeteksi unusual trend dan menindaklanjuti indicator fraud.
  • Kriminologi dan Sosiologi: Anda dapat diterima jika anda adalah professional dengan latar belakang pendidikan dan penelitian fraud dan white-collar crime dengan dimensi sosiologi atau kriminologi
  • Investigasi Fraud: Anda dapat diterima jika anda memiliki pengalaman investigasi baik fraud yang bersifat civil (perdata) atau kriminal, atau white-collar crime di lembaga penegak hokum (law enforcement agency) atau di organisasi swasta ,
  • Loss Prevention: Anda dapat diterima jika anda berhubungan dengan masalah pencegahan kerugian atau kehilangan (loss prevention) termasuk Konsultan pengamanan (Security) yang berhubungan dengan fraud.
  • Hukum: kandidat yang memiliki pengelaman hokum dapat diterima yang dibuktikan dengan pengalaman terkait fraud. Contoh: Jaksa, penasehat hukum, litigator fraud.

Jika pengalaman anda tidak jatuh pada empat kateori di atas tetapi tanggung jawab anda mencakaup deteksi, investigasi, atau penjeraan fraud, anda bisa mengirimkan aplikasi dan fee bersama dengan rincian latar belakang anda.

Saya ingin mendapatkan sertifikasi CFE tetapi tidak memiliki pengalaman dua tahun. Apakah saya tetap bisa mengambil ujian ini?

Ya, anda dapat belajar untuk dan mengambil CFE Exam bahkan ketika anda tidak memiliki dua tahun pengalaman, selama anda mencapai poin minimal 40 di CFE eligibility point system. Tetapi, perlu diperhatikan bahwa anda tidak akan tersertifikasi penuh sampai anda mencapai dua tahun pengalaman yang berhubungan langsung atau tidak langsung dengan fraud.

Sumber: ACFE Indonesia


Fraud TREE

Januari 20, 2011 1 komentar
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