Group 5 :

DES AKHIRUL PUTRA 1606927495

WENDY ENDRIANTO 1706009292
JHONATAN HASIHOLAN 1706009235
WAHYU LUSI SEPTIARA 1706090181
 CASTS
Joan Wilson
Masa Kerja > 20 tahun sebagai Tax Assessor

Joan Blanchard
Terpilih menjadi Direktur TAC

Mrs. X
Data entry clerk
 FACTS

Joan Blanchard
• Terpilih menjadi Direktur TAC
• Mengenal Wilson dengan baik dan telah bekerja sama selama bertahun-
tahun.
• Menikahkan anak perempuannya dengan anak laki-laki Blanchard.
• Percaya penuh kepada Wilson bahwa dia akan bekerja dengan baik
berlandaskan etika, kejujuran dan keprofesionalan. Dan berdasarkan
kepercayaannya tersebut, mengizinkan Wilson untuk melaksanakan
fungsinya sebagai Chief Deputy dengan minimal pengawasan.
 FACTS

Mrs. X
• Data entry Clerk, yang bertugas memasukkan informasi dari form pajak
kedalam data base.
• Sering tidak masuk yang kemudian mengajarkan Wilson bagaimana
menginput informasi pajak.
• Memasuki masa pensiun, yang kemudian pekerjaannya dikerjakan oleh
Wilson dengan alasan efisiensi.
 FACTS
Joan Wilson
• Joan wilson telah bekerja di TAC sebagai Tax Assessor selama lebih dari
dua puluh tahun.
• Melakukan sejumlah fungsi akuntansi untuk TAC.
• Mengenal Joan Blanchard dengan baik dan bekerjasama selama bertahun-
tahun.
• Diangkat menjadi Chief Deputy ketika Blanchard terpilih menjadi
Direktur.
• Menikahkan anak perempuannya dengan anak laki-laki Blanchard.
 Joan Wilson

FACTS -1
• Mengambil alih tugas memasukkan informasi pajak penjualan ke data base, wilson
sekarang memiliki tanggung jawab untuk mendamaikan total penerimaan harian
(termasuk uang tunai), menyiapkan lembar kas harian, mempersiapkan deposito
bank sehari-hari, dan rekonsiliasi penerimaan pajak ke ringkasan laporan komputer
(yang juga disiapkan oleh dia).
• Kemudian, Wilson mengambil alih fungsi rekonsiliasi pajak atas penjualan kendaraan
bermotor. Dan membuang bagian yang menunjukkan jumlah yang diterima dari
pembeli atas penerimaan pajak dalam bentuk Form 31.
• Hal tersebut diketahui oleh Blanchard yang kemudian menegur atas hal tersebut.
 Joan Wilson

FACTS -2
• Wilson sangat protektif terhadap berbagai tugas yang ia kerjakan, misalnya tidak ada
karyawan yang boleh memasukkan informasi dari penerimaan pajak (Form 31) atas
penjualan kendaraan bermotor dalam bentuk data base.
• Tidak ada karyawan lain yang diizinkan untuk mengakses Form 31. Apabila ada
karyawan yang membutuhkan data tersebut, maka Wilson akan mencarikannya dan
mengeluarkan hanya data yang dibutuhkannya. Kemudian proses rekonsiliasi juga
dilakukan oleh Wilson, dan tidak boleh ada orang lain yang boleh melakukan
updating data tersebut.
 Joan Wilson

FACTS -3
• Wilson selalu datang paling pagi diantara karyawan yang lain, dan akan selalu cemas
bila ada karyawan lain yang datang lebih pagi.
• Setiap hari Sabtu selalu masuk kantor hanya untuk menginput Form 31.
1

Identify the internal control weaknesses that appear to be in the Tax

Assessor-Collector's office. What types of recommendations would
you make to improve the identified weaknesses.
There are no
control and • Make a SOP to strict conduct a job on their position and no
oversight inappropriate task conduct from each person
between
deputy and • Director should control and doing supervision suddenly
director

• Input or record a transaction should be conduct separate by a person who

collect the cash
There are no
• Deputy should be only can collect the cash and deposit to the bank and the
segregation of
input of transaction done by other employee
duties
• The person who collect and deposit the cash to the bank should be separate
with the person who conducts the reconciliation
1

Manual • Make an automatic clock time sheet so employee can tap the card
employee time from time in and time out in office and the deputy can only
sheets supervise the process of that

There is no
• Doing continuous auditing and check the Financial
continuous Statements and control systems
auditing

There is no • Make an anonymous whistleblowing system so employee can

whistleblowing share their concern to their director or to the internal auditor
system
2

What "red flags" could you note, based on the above information,
that could arouse suspicions that some type of fraud or
embezzlement could have been occurring?

Association of
Certified Fraud
Examiners (ACFE)
The Red Flag is a hint or sign
Internal fraud divided into
of something that unusual and three categories:
a sign of fraud 1. Asset misappropriation
2. Fraudulent statement
3. Corruption
2

• Wilson throwing away all of these tax receipts. She had been told by state Comptroller's office
that the forms were not necessary if the county involved had a computer data base
• Wilson appeared to be very jealous and overly protective of the various tasks she performed. No
one of the other employees were ever allowed to input information from the motor vehicle sales
tax receipts forms (Form 31) into the motor vehicle sales tax computer data base
• No one can access information or documents relating to acceptance without the permission of
Wilson. If any data is needed, Wilson will get the document itself and hand it over to the needy
employee
• After the 3:00 PM reconciliation was completed and cash receipts had been placed into the bank
deposit bag, no one except Wilson was allowed to make change for any taxpayers who had
presented large bills
• Wilson would routinely get to the office very early in the mornings, usually before any of the
other employees had arrived. if another employee came in early, Wilson would become very
nervous and agitated and would not enter the tax information into the computer whenever the
employee was nearby.
2

• Wilson also came into the office on Saturdays to enter the Form 31
information into the sales tax data base
• Wilson never docked herself for the time she was away from her job. She did
routinely steal; "little things" by using the postage meter for her personal
mail, using the business phone to make personal long distance calls
• Changes in lifestyle and behavior from Wilson. For example, she always
seemed to have large amounts of cash in her purse, Wilson and her husband
took a lot of trips to different locations during the year and during the
summer, they go to their beach-house nearly every weekend
• Wilson also made changes in cash sheet and told her employee that the
changes had been made to correct the number in the reports that prepared
by her employee
2

Why do you suppose that the employees within the county

office failed to place much emphasis on these “red flags”?

• There is no whistleblowing system

• Director were closely related to the Chief Deputy and was too naive to
believe 100% with Chief Deputy's job
• All data is held by Wilson, like tax revenues, taxes, tax deposits until the tax
summary. So, employees can not compare data generated from these data.
2

As a state auditor, what would you recommend to try

to prevent future occurrences of this situation?
• Improve process on control environment, such as integrity control, ethical values, competence,
management mode in carrying out authority and responsibility and human resource development
• Improve process on control activities. That consist of :
• Proper authorization of transactions and activities
• Segregation of duties
• Project development and acquisition controls
• Change management controls
• Design and use of documents and records
• Safeguarding assets, records, and data
• Independent checks on performance
3

In conducting the audit of this county office, which of the auditing standards
would be applicable in this situation. What accounting standards, if any, would be
applicable for this county office?

The SAO is authorized, by Chapter 321, Texas Government Code,

to perform audits, reviews, and investigations of any entity receiving
state funds, including state agencies and higher education
institutions. Audits are performed in accordance with generally
accepted government auditing standards, which include standards
issued by the American Institute of Certified Public Accountants.
3
4

What would be your audit objectives in an audit of a county tax

collector's office? Based on these objectives, what procedures would
you recommend using to achieve these objectives?
Audit Procedures:
• Classification testing.
Audit procedures are used to decide whether transactions were classified correctly in the
accounting records.
• Completeness testing.
Audit procedures can test to see if any transactions are missing from the accounting
records.
• Cutoff testing.
Audit procedures are used to determine whether transactions have been recorded within
the correct reporting period.
4

Audit Procedures:
• Occurrence testing.
Audit procedures can be constructed to determine whether the transactions that a
client is claiming have actually occurred.
• Existence testing.
Audit procedures are used to determine whether assets exist.
• Rights and obligations testing.
Audit procedures can be followed to see if a client actually owns all of its assets.
• Valuation testing.
Audit procedures are used to determine whether the valuations at which assets and
liabilities are recorded in a client's books are correct.
5

Prepare a graph (bar graphs x-y format, etc.) to compare the known funds
claimed by the Wilsons versus the withdrawals made against the joint bank
account. What does this graph suggest to you?
$250,000

$200,000

$150,000

Known Fund
Withdraws
$100,000

$50,000

$-
1990 1991 1992 1993
6

Dr. Charles Wilson, in his defense, argued that he was unaware of the embezzlement
being perpetrated by his wife. What information can you determine from the case to
refute his argument?

• Waktu kerja abnormal( pergi dihari sore hari dari kamis sampai jumat dan
sering masuk kerja ketika semua orang berlibur sabtu).
• Peningkatan jumlah kunjungan kerumah musuim panas di setiap akhir pecan.
• Jumlah pembayaran hutang bulanan yang melebihi pendapatan Joan Wilson.
• Pembayaran rutin bulanan seperti hipotek rumah, pembayaran mobil,
asuransi, kartu kredit, dll, yang melebihi pendapatan Joan Wilson dan
pemebayaran ini menggunakan rekening bersama
7

It appears that this county office did not have an internal auditor on its staff. In fact, the state
did not conduct any audit work until the embezzlement was discovered. Do you think that an
internal auditor might have been able to uncover this fraud? If so, how do ou think that the
internal auditor would handle the situation?

• Auditor internal bertugas untuk mendeteksi dini adanya fraud , mendeteksi penyebab fraud, dan
mengkaji resiko fraud sebelum menjadi lebih besar. Jika diindikasikan adanya fraud, maka auditor
internal harus melaporkan pada komite audit, dan memberikan rekomendasi untuk dilakukan
investigasi untuk menyelidiki fraud tersebut
• Dari sejumlah keterangan yang dijelaskan dalam kasus diceritakan bahwa Joan Wilson telah
menyalahkangunakan wewenang dan kepercayaan yang diberikan oleh Blancard, dengan Blancard
yang percaya penuh kepada Wilson dan malas untuk memeriksa laporan dari Wilson secara
mendalam. Serta tidak ada keterangan yang menyebutkan bahwa laporan Wilson akan diaudit
oleh internal, yang ada hanya kekuasaan penuh, dengan dirinya menangani sebagian besar
pekerjaan tanpa pengawasan sehingga Wilson bisa memanipulasi data. Hingga akhirnya kasus ini
terungkap barulah dilakukan audit investigasi terhadap laporan yang dilakukan Wilson.
• Auditor telah berhasil memecahkan kasus penipuan ini dengan asumsi bahwa telah terjadi korupsi
sebesar lebih dari US $100,000, dengan modus memanipulasi data dan transaksi fiktif
7

Hal-hal yang dapat dilakukan Auditor internal :

Analisis Tren
Pengujian ini terutama dilakukan atas kewajaran pembukuan pada rekening buku besar dan menyangkut pula
pembandingannya dengan data sejenis untuk periode sebelumnya maupun dengan sejenis Data-data yang digunakan
biasanya berupa : Rekening Buku Besar, Neraca, dan Anggaran.
Pembandingan dengan periode sebelumnya dapat diarahkan untuk :
• Mendapatkan gejala manipulasi yang dilakukan oleh pihak internal perusahaan yang melakukan kecurangan.
• Mendeteksi kemungkinan adanya kerugian kecurangan.
Pengujian Khusus
Pengujian khusus dilakukan terhadap kegiatan-kegiatan yang memiliki risiko tinggi untuk terjadinya kecurangan.
Kegiatan-kegiatan tersebut seperti:
Pembelian
Langkah_langkah yang dapat digunakan untuk meykinkan keabsahan tersebut adalah :
• Membandingkan data pemasok dengan data karyawan perusahaan, tentang alamat dan nomor teleponnya.
• Periksa beberapa rekanan yang mengajukan penawaran kepada perusahaan, dan teiti hubungan antara satu
dengan yang lainnya
• Teliti faktur pembelian,
• Verifikasi buku besar
7

Metode Pendekatan
Langkah awal yang dilakukan adalah dengan mengidentifikasikan semua posisi pekerjaan di
dalam perusahaan yang menjadi obyek pemeriksaan. Oleh karena itu, hal-hal yang perlu
diamati dan dipelajari adalah ;
• Struktur organisasi
• Uraian tugas masing-masing pejabat yang ada dalam perusahaan
• Manual akuntansi dan formulir-formulir yang digunakan
• Pendelegasian wewenang
Karakter Pribadi
Karakter pribadi karyawan harus dipertimbangkan. Hal-hal yang harus diperhatikan seperti :
• Kekayaan yang tidak bisa dijelaskan
• Pola hidup mewah
• Pegawai yang sering merasa kecewa/tidak puas atas keputusan manajemen/tidak naik-naik pangkat
• Sifat egois dari karyawan (mementingkan diri sendiri)
• Karyawan yang sering mengabaikan instruksi/prosedur
• Karyawan yang merasa dianggap paling penting