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Impact of audit forensic, audit investigative and profesionalism auditor on fraud prevention
No full textForensic audit is an extension of the application of standard audit procedures towards gathering evidence for the needs of trials in court. This audit includes certain procedures or stages that are carried out with the intention of producing evidence. The techniques used by the audit to identify and combine evidence to prove, such as how long the fraud was committed, how the fraud was committed, how large the amount was, where it was committed, and by whom the perpetrators were also explained the forensic auditor should first consider: does he have the necessary skills and experience to accept the job because a forensic audit requires extensive and in-depth knowledge of fraud investigation and law. The planning stage is the second stage after the acceptance of the assignment. This stage identifies the type of fraud that occurred, how long the fraud lasted, who the perpetrators were, and quantification of the financial losses suffered by the client. The auditor considers the best way to obtain evidence and provides suggestions for the prevention of fraud. Collection of evidence can be done by analyzing documents, investigative interviews, and direct field observations. Before collecting evidence, the auditor must understand the types of fraud and how the fraud can be committed. The evidence that the auditor has must be strong and it can be proven that based on this evidence there is a possibility of fraud. The report issued by the auditor should discuss how the fraudster committed a fraud, internal controls that were breached, and provide input in preventing fraud.The purpose of compiling this book is one of the contributions to the Accounting Science Study Program and can be used by every student to become a reference in achieving a bachelor/master/doctoral degree in accounting.Buku ini terdiri dari beberapa pembahasan, diantaranya:IntroductionEconomic TheoryForensic AuditInvestigative AuditProfessional AuditorFinancial Report Fraud Detection Model With Fraud Triangle AnalysisIndonesian Corruption Eradication CommissionThe Anti-Corruption Movement In MalaysiaThe Anti-Corruption Movement In Hongkon
Perlindungan hukum dan jaminan kehalalan produk bagi konsumen muslim di Indonesia
No full textGlobalisasi dan perdangangan bebas berdampak besar terhadap peningkatan peredaran perdagangan produk makanan dan minuman yang belum tentu dapat menjamin kepastian hukum kehalalan produk bagi konsumen muslim, masih banyak ditemukan produk yang beredar di masyarakat yang belum dapat memberikan jaminan kepastian hukum kehalalan produk bagi konsumen muslim. Pada hal Hukum Islam mewajibkan umatnya mengonsumsi produk halal. Indonesia sebagai Negara berpenduduk muslim terbesar di dunia selayaknya mendapat perlindungan hukum jaminan kehalalan produk makanan dan minuman bagi konsumen muslim di Indonesia yang dibuktikan dengan Label halal / logi halal MUI pada produk makanan dan minuman
