Training Forensic Accounting Investigation and Audit

Training Forensic Accounting Investigation and Audit adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, External Auditor, Finance, Accounting, Compliance, Risk Management, Fraud Investigator serta profesional terkait meningkatkan kemampuan dalam melakukan forensic accounting, investigative audit dan fraud investigation secara sistematis.

Melalui Training Forensic Accounting Investigation and Audit, peserta akan mempelajari konsep Forensic Accounting, Fraud Risk Assessment, Fraud Detection, Data Intelligence, Investigative Auditing, Case Building, penelusuran aliran dana, penelusuran aset, teknik wawancara investigatif, Audit Evidence, Fraud Red Flags serta penyusunan Investigation Report.

Program ini membantu peserta memahami bagaimana transaksi, dokumen, data keuangan dan bukti lainnya dapat dianalisis untuk mengidentifikasi penyimpangan, membangun kasus investigasi, menelusuri aset serta mendukung proses pemulihan kerugian perusahaan.

Mengapa Training Forensic Accounting Investigation and Audit Penting?

Fraud dan penyimpangan keuangan dapat menimbulkan kerugian material, merusak reputasi perusahaan serta melemahkan efektivitas Internal Control dan Corporate Governance. Penanganan indikasi fraud membutuhkan pendekatan yang berbeda dari audit reguler karena auditor harus mampu memahami pola transaksi, modus kecurangan, perilaku pelaku serta hubungan antara dokumen, data dan aliran dana.

Forensic Accounting menggabungkan kemampuan Accounting, Auditing, Investigation dan analisis bukti untuk membantu mengidentifikasi indikasi kecurangan serta membangun fakta berdasarkan informasi yang dapat diuji.

Dalam Training Forensic Accounting Investigation and Audit, peserta mempelajari tahapan investigasi mulai dari identifikasi indikasi fraud, pengumpulan data, Data Intelligence, Case Building, teknik wawancara, Follow the Money, Asset Tracing, Audit Evidence hingga penyusunan laporan investigatif.

Dengan pendekatan tersebut, peserta diharapkan dapat meningkatkan kemampuan mendeteksi fraud, mendukung proses investigasi serta memberikan rekomendasi untuk memperkuat Fraud Prevention, Internal Control dan Risk Management perusahaan.

Manfaat Training Forensic Accounting Investigation and Audit

• Memahami konsep Forensic Accounting dan Investigative Audit.
• Memahami berbagai bentuk Fraud dan Financial Misconduct.
• Meningkatkan kemampuan melakukan Fraud Risk Assessment.
• Memahami Fraud Red Flags dan indikator penyimpangan.
• Mampu menggunakan Data Intelligence untuk mendukung investigasi.
• Memahami teknik Case Building dalam Fraud Investigation.
• Memahami teknik wawancara investigatif.
• Mampu mengikuti dan menganalisis aliran dana atau Follow the Money.
• Memahami teknik penelusuran aset.
• Memahami teknik pengumpulan dan dokumentasi Audit Evidence.
• Mampu menyusun laporan Audit Investigatif secara sistematis.
• Memahami langkah-langkah mendukung pemulihan kerugian perusahaan.

Materi Training Forensic Accounting Investigation and Audit

1. Forensic Accounting & Fraud

• Pengertian Forensic Accounting
• Perbedaan Financial Audit, Internal Audit dan Forensic Audit
• Konsep Fraud
• Fraud Triangle
• Fraud Diamond
• Financial Fraud
• Asset Misappropriation
• Corruption
• Fraudulent Financial Reporting

2. Fraud Risk Assessment

• Identifikasi Fraud Risk
• Fraud Risk Mapping
• Likelihood and Impact
• High Risk Transaction
• Fraud Risk Indicator
• Fraud Risk Register
• Risk Prioritization

3. Fraud Red Flags

• Financial Red Flags
• Transaction Red Flags
• Behavioral Red Flags
• Vendor Red Flags
• Employee Red Flags
• Management Override
• Unusual Transaction Patterns

4. Data Intelligence

• Data Intelligence dalam Fraud Investigation
• Pengumpulan data investigasi
• Identifikasi data relevan
• Analisis pola transaksi
• Trend Analysis
• Exception Analysis
• Relationship Analysis
• Identifikasi transaksi tidak biasa

5. Analisis Financial Information

• Analisis Financial Statements
• General Ledger Review
• Journal Entry Analysis
• Account Reconciliation
• Transaction Testing
• Analytical Review
• Financial Ratio sebagai Fraud Indicator

6. Investigative Audit Process

• Initial Fraud Allegation
• Preliminary Assessment
• Investigation Planning
• Investigation Objective
• Investigation Scope
• Evidence Collection
• Evidence Analysis
• Investigation Reporting

7. Case Building

• Konsep Case Building
• Identifikasi fakta
• Identifikasi pihak terkait
• Timeline of Events
• Transaction Mapping
• Relationship Mapping
• Hypothesis Development
• Validation of Findings

8. Entrapment / Penjebakan dalam Investigasi

• Konsep dan batasan Case Building & Entrapment
• Investigation Strategy
• Controlled Investigation
• Evidence Preservation
• Documentation
• Legal and Ethical Consideration

9. Teknik Wawancara Investigatif

• Preparation for Interview
• Interview Planning
• Questioning Techniques
• Open and Closed Questions
• Behavioral Observation
• Interview Documentation
• Confirmation and Clarification

10. Follow the Money

• Konsep mengikuti aliran uang
• Transaction Trail
• Bank Transaction Analysis
• Fund Flow Analysis
• Related Party Transaction
• Unusual Payment
• Tracing Financial Transactions

11. Asset Tracing

• Konsep Penelusuran Aset
• Identifikasi aset
• Ownership Analysis
• Related Party Asset
• Hidden Asset Indicators
• Asset Movement
• Documentation for Asset Tracing

12. Procurement Fraud Investigation

• Vendor Fraud
• Conflict of Interest
• Fictitious Vendor
• Kickback
• Price Manipulation
• Duplicate Invoice
• Procurement Collusion

13. Payment & Expense Fraud Investigation

• Fictitious Payment
• Duplicate Payment
• Expense Reimbursement Fraud
• Unauthorized Payment
• Invoice Manipulation
• Payment Red Flags

14. Revenue & Receivable Fraud Investigation

• Fictitious Sales
• Revenue Manipulation
• Cut-Off Manipulation
• Customer Fraud
• Receivable Manipulation
• Collection Fraud

15. Payroll Fraud Investigation

• Ghost Employee
• Payroll Manipulation
• Overtime Fraud
• Allowance Manipulation
• Unauthorized Payroll Changes
• Payroll Red Flags

16. Inventory & Asset Fraud Investigation

• Inventory Theft
• Inventory Manipulation
• Fictitious Inventory
• Asset Misappropriation
• Unauthorized Asset Disposal
• Physical Verification

17. Audit Evidence dalam Fraud Investigation

• Documentary Evidence
• Physical Evidence
• Digital Evidence
• Analytical Evidence
• Testimonial Evidence
• Sufficiency of Evidence
• Reliability of Evidence

18. Evidence Documentation & Chain of Custody

• Evidence Documentation
• Evidence Indexing
• Evidence Preservation
• Chain of Custody
• Audit Trail
• Investigation Working Paper

19. Root Cause Analysis Fraud

• Identifikasi akar penyebab Fraud
• Control Weakness
• Management Override
• Segregation of Duties Weakness
• Authorization Weakness
• Monitoring Failure

20. Internal Control Evaluation

• Preventive Control
• Detective Control
• Corrective Control
• Segregation of Duties
• Authorization Control
• Reconciliation
• Management Monitoring

21. Pelaporan Audit Investigatif

• Prinsip-prinsip Pelaporan
• Tujuan Investigation Report
• Struktur dan Format Laporan
• Executive Summary
• Background of Investigation
• Investigation Scope
• Facts and Findings
• Evidence Summary
• Financial Impact
• Conclusion and Recommendation
• Contoh-contoh Investigation Report

22. Penelusuran Aset dan Pemulihan Kerugian

• Asset Tracing Strategy
• Identification of Recoverable Assets
• Financial Loss Calculation
• Supporting Documentation
• Recovery Strategy
• Coordination with Related Functions
• Monitoring Recovery Action

23. Fraud Prevention setelah Investigation

• Fraud Control Improvement
• Policy and Procedure Improvement
• Strengthening Internal Control
• Fraud Awareness
• Fraud Risk Monitoring
• Continuous Improvement

24. Studi Kasus Forensic Accounting Investigation and Audit

• Fraud Red Flag Analysis
• Data Intelligence Exercise
• Transaction Analysis
• Follow the Money Exercise
• Case Building Exercise
• Fraud Interview Simulation
• Audit Evidence Analysis
• Asset Tracing Case
• Penyusunan Investigation Report

Target Peserta Training Forensic Accounting Investigation and Audit

Training Forensic Accounting Investigation and Audit ditujukan bagi Auditor Internal dan Auditor Eksternal serta pegawai atau pejabat yang ingin memahami dan mengembangkan pengetahuan mengenai Forensic Accounting dan teknik Audit Investigasi.

Program ini juga relevan bagi Fraud Investigator, Internal Audit Manager, Audit Supervisor, Finance Manager, Accounting Manager, Compliance, Risk Management, Internal Control, Corporate Security, Legal dan profesional lain yang terlibat dalam Fraud Detection, Investigation dan Loss Prevention.

Team Trainer Johnson Indonesia

Helmy Harahap, SE. SH. MBA. CIA. CFE

Rini Fauziyah – Alternatif Trainer

Program Training Forensic Accounting Investigation and Audit menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, Data Intelligence, analisis transaksi, Case Building, Fraud Investigation, teknik wawancara, penelusuran aliran dana, Asset Tracing dan studi kasus sehingga peserta dapat memahami proses investigasi secara lebih praktis.

Jadwal Public Training 2026

 

No.	Tanggal Pelaksanaan
1	23-24 September 2026
2	14-15 Oktober 2026
3	28-29 November 2026
4	14-15 Desember 2026

Jam Pelaksanaan Training

• Offline Training: 2 hari, pukul 09.00–16.00 WIB.
• Online Training: 2 hari, pukul 09.00–16.00 WIB.

Metode Training

• Offline Training – Hotel / Johnson Training Center.
• Online Training – Zoom Meeting.
• Public Training.
• Private Training.
• Corporate / In-House Training sesuai kebutuhan perusahaan.

Lokasi Training Jakarta

Alternatif lokasi Offline  Training Jakarta antara lain Hotel Ciputra, Ibis Group, Hotel Oria Jakarta, Holiday Inn Jakarta Wahid Hasyim, atau hotel lainnya yang akan dikonfirmasikan kepada peserta. Private Training juga dapat diselenggarakan di Johnson Training Center – Komp. Daan Mogot Baru 3A/10, Jakarta Barat.

Fee Investasi Training 

Offline Training Jakarta

Rp 5.950.000/orang – 2 Hari Minimal mengirimkan 3 peserta – Pasti Running di Hotel. Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Offline Training Luar Kota Jakarta

• Rp 12.000.000/orang – PASTI RUNNING
• Rp 8.500.000/orang – mengirimkan 1–5 peserta
• Rp 8.000.000/orang – mengirimkan lebih dari 5 peserta

Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Private Onsite Training – Johnson Training Center

• Rp 8.000.000/orang / 2 Hari – PASTI RUNNING
• Rp 5.950.000/orang / 1 Hari – PASTI RUNNING

Lokasi: Johnson Training Center. Termasuk Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Online Communication Training

Rp 5.500.000/orang Durasi: 2 hari, pukul 09.00–16.00 WIB melalui Zoom Meeting.

Daftar Client Training Forensic Accounting Investigation and Audit

Johnson Indonesia telah menyelenggarakan berbagai program Forensic Accounting, Fraud Investigation, Internal Audit, Fraud Audit dan Internal Control untuk perusahaan dari berbagai sektor industri.

Mengapa Memilih Training Forensic Accounting Investigation and Audit Johnson Indonesia?

Johnson Indonesia merupakan training provider Indonesia yang menyediakan berbagai program corporate training, public training, in-house training, online training dan pengembangan kompetensi profesional.

Program Training Forensic Accounting Investigation and Audit mengintegrasikan Accounting, Fraud Investigation, Audit, Data Intelligence, Financial Analysis, Interview Technique, Follow the Money, Asset Tracing dan Investigation Reporting sehingga peserta memperoleh pemahaman investigasi secara menyeluruh.

Peserta mempelajari Forensic Accounting, Fraud Red Flags, Fraud Risk Assessment, Data Intelligence, Case Building, Audit Evidence, Fraud Investigation, Financial Transaction Analysis, Asset Tracing serta Investigation Report.

Pendekatan pembelajaran menggunakan konsep, latihan, diskusi dan studi kasus sehingga peserta dapat menghubungkan teknik Forensic Accounting dengan kasus dan risiko aktual perusahaan.

Inhouse Training Forensic Accounting Investigation and Audit

PT Johnson Indonesia juga menyediakan Inhouse Training Forensic Accounting Investigation and Audit yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, Fraud Risk Profile, Fraud Policy, Business Process, Financial Transactions, Internal Control, Procurement Process, Payment Process, Revenue, Payroll, Inventory, Whistleblowing System serta permasalahan aktual perusahaan.

Program dapat dikembangkan menjadi Forensic Accounting Training, Investigative Audit Training, Fraud Investigation Training, Financial Fraud Investigation, Asset Tracing, Fraud Detection for Internal Auditor, Data Analytics for Fraud Investigation maupun Forensic Accounting for Corporate Investigation.

Materi, kasus, workshop, durasi, jadwal, lokasi serta metode training dapat disesuaikan agar program lebih relevan dengan kebutuhan investigasi dan Risk Management perusahaan.

Training Forensic Audit, Fraud Investigation & Internal Audit Terkait

Untuk memperluas kompetensi di bidang Forensic Accounting, Fraud Investigation, Internal Audit dan Risk Management, peserta juga dapat mengikuti beberapa program terkait Johnson Indonesia:

• Training Fraud Audit & Investigation – membahas Fraud Detection, Investigative Audit, Evidence, Fraud Analysis dan Investigation Report.
• Training Fraud Auditing In Financial Institutions – membahas Fraud Risk dan Fraud Audit pada Banking serta Financial Services.
• Training Management Fraud – membahas Fraud Prevention, Fraud Detection, Fraud Risk dan pengelolaan risiko kecurangan.
• Training Auditing Techniques and Tools: A Guide for Auditor – membahas Audit Planning, Audit Evidence, Audit Sampling, Audit Findings dan Audit Reporting.
• Training Financial Auditing for Internal Auditor – membahas Accounting, Financial Statements, Financial Risk, Internal Control dan Audit Testing.
• Training Risk-Based Internal Auditing (RBA) – COSO Based – membahas Risk Assessment, Internal Control, Risk-Based Audit Planning dan Audit Reporting.
• Training Financial Risk Management – membahas Financial Risk Identification, Assessment, Financial Control dan Risk Mitigation.

Training Forensic Accounting Investigation and Audit Johnson Indonesia

Training Forensic Accounting Investigation and Audit Johnson Indonesia membantu Auditor, Fraud Investigator, Finance, Accounting, Compliance dan Risk Management meningkatkan kemampuan mendeteksi, menganalisis dan menginvestigasi indikasi Financial Fraud secara sistematis.

Program tersedia dalam format Public Training Forensic Accounting Investigation and Audit, Online Training Forensic Accounting, Offline Training Fraud Investigation, Private Training dan Inhouse Training Forensic Accounting Investigation and Audit untuk mendukung Fraud Detection, Investigation, Internal Control dan Loss Prevention perusahaan.