Training Investigation & Fraud Detection For Internal Auditors

Training Investigation & Fraud Detection For Internal Auditors adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, Finance Control, Finance Manager serta profesional terkait meningkatkan kemampuan dalam mendeteksi indikasi fraud, melakukan analisis kecurangan dan memahami teknik investigasi secara sistematis.

Melalui Training Investigation & Fraud Detection For Internal Auditors, peserta akan mempelajari Fraud Detection dalam kegiatan audit rutin, Fraud Red Flags, Fraud Prevention, Fraud Risk, Data Mining, Computer Fraud, Fraud Exposure, Investigative Audit Techniques, Investigation Tools, Case Building serta teknik mengidentifikasi pihak yang terlibat dalam tindakan fraud.

Program ini membantu auditor meningkatkan kemampuan dalam mengenali gejala awal kecurangan, memasukkan pertimbangan Fraud Risk ke dalam Audit Program, menggunakan data untuk mendeteksi pola transaksi yang tidak wajar serta melakukan investigasi secara lebih terstruktur.

Mengapa Training Investigation & Fraud Detection For Internal Auditors Penting?

Fraud dapat terjadi dalam berbagai bentuk dan sering kali tersembunyi di balik transaksi yang pada awalnya terlihat normal. Auditor Internal harus memiliki kemampuan untuk mengenali pola transaksi, kelemahan Internal Control, perilaku tidak biasa serta berbagai Fraud Red Flags yang dapat menjadi indikator awal terjadinya kecurangan.

Dalam kegiatan audit rutin, auditor tidak hanya perlu mengevaluasi kepatuhan terhadap prosedur, tetapi juga harus mampu memasukkan pertimbangan Fraud Risk ke dalam Audit Program agar risiko kecurangan dapat diidentifikasi lebih awal.

Training Investigation & Fraud Detection For Internal Auditors memberikan pendekatan praktis mengenai cara mendeteksi fraud, memahami faktor yang mendorong terjadinya kecurangan, menggunakan Data Mining, menganalisis Fraud Exposure serta melakukan investigasi dengan pendekatan yang sistematis.

Dengan kompetensi tersebut, Internal Auditor dapat memberikan kontribusi yang lebih besar dalam Fraud Prevention, Fraud Detection, Internal Control, Risk Management dan perlindungan aset perusahaan.

Manfaat Training Investigation & Fraud Detection For Internal Auditors

• Memahami pendekatan praktis untuk pencegahan kecurangan.
• Mengetahui cara mendeteksi fraud dalam kegiatan audit rutin.
• Mengembangkan kondisi dan sistem yang mendukung upaya memerangi fraud.
• Memahami bahaya dan perangkap yang berhubungan dengan fraud serta cara mengatasinya.
• Mampu memahami dan menggunakan Data Mining untuk Fraud Detection.
• Memahami Fraud Red Flags dan Fraud Indicators.
• Mampu memasukkan Fraud Consideration ke dalam Audit Program.
• Memahami teknik Investigative Audit untuk Internal Auditor.
• Mengenali Fraud Exposure pada berbagai proses bisnis.
• Memahami penggunaan Investigation Checklist dan Investigation Tools.
• Menguasai pendekatan dan strategi dasar Fraud Investigation.
• Meningkatkan kemampuan mengidentifikasi pelaku atau pihak terkait dalam indikasi fraud.

Materi Training Investigation & Fraud Detection For Internal Auditors

1. Teknik Deteksi Kecurangan Dalam Kegiatan Audit Rutin

• Symptoms of Fraud Occurrence
• Understanding Fraud Red Flags
• Building Fraud Considerations into the Audit Program
• How Fraud Surfaces
• Reasons Why Auditors Do Not Detect Fraud
• Five Step Approach to Fraud Detection
• Case Examples of What Can Go Wrong

2. Memahami Fraud Red Flags

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

3. Fraud Consideration dalam Audit Program

• Identifikasi Fraud Risk
• Fraud Risk Assessment
• Menentukan High Risk Area
• Fraud-Oriented Audit Procedures
• Audit Test untuk indikasi Fraud
• Fraud Evidence Requirement

4. Five Step Approach to Fraud Detection

• Identify Fraud Exposure
• Identify Fraud Symptoms
• Evaluate Fraud Indicators
• Develop Audit Procedures
• Validate Findings

5. Pemicu Tercipta dan Berurusan Dengan Kecurangan

• Lessons from Professional Standards
• Expectations about Fraud Detection and Investigation
• Establishing Fraud Policy and Response
• Fraud Prevention – The Four Step Approach
• Fraud-related Challenges in Today’s Environment
• Dealing with Management

6. Fraud Prevention – Four Step Approach

• Fraud Risk Identification
• Fraud Prevention Control
• Fraud Detection Mechanism
• Fraud Response and Investigation

7. Fraud Risk Assessment

• Fraud Risk Identification
• Likelihood Analysis
• Impact Analysis
• Fraud Risk Scoring
• Fraud Risk Mapping
• High Risk Transaction
• Fraud Risk Register

8. Faktor Kecurangan & Teknologi

• The Impact of Fraud on Current Technology
• Fraud Implications of Spreadsheets
• Computer Crime Examples
• Electronic Transaction Risk
• Technology-Based Fraud Indicators

9. Fraud Detection Using Data Mining Techniques

• Data Collection
• Data Profiling
• Transaction Pattern Analysis
• Duplicate Transaction Detection
• Exception Analysis
• Trend Analysis
• Unusual Transaction Detection

10. Fraud Data Analytics

• Transaction Analysis
• Duplicate Payment Analysis
• Round Amount Analysis
• High Value Transaction Analysis
• Vendor Data Analysis
• Customer Transaction Analysis
• Exception Reporting

11. Fraud Exposure pada Purchasing

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

12. Fraud Exposure pada Construction & Contracting

• Contract Manipulation
• Fictitious Work
• Overbilling
• Change Order Manipulation
• Vendor Collusion
• Kickback Risk

13. Fraud Exposure pada Consulting

• Fictitious Consulting Services
• Overbilling
• Conflict of Interest
• Duplicate Billing
• Unauthorized Services

14. Fraud Exposure pada Marketing

• Pricing Manipulation
• Discount Fraud
• Marketing Expense Fraud
• Sales Incentive Fraud
• Customer Fraud
• Revenue Manipulation

15. Fraudulent Financial Reporting

• Revenue Overstatement
• Expense Understatement
• Asset Overstatement
• Liability Understatement
• Improper Recognition
• Management Override

16. Teknik Investigasi untuk Auditor Internal

• Elements of a Complete Investigation
• Investigative Tasks
• Investigation Planning
• Investigation Scope
• Investigation Strategy
• Evidence Collection
• Evidence Analysis

17. Dealing with Management and Attorneys

• Management Communication
• Investigation Confidentiality
• Coordination with Legal
• Role and Responsibility
• Documentation
• Escalation Process

18. Investigation Checklist

• Initial Allegation
• Investigation Objective
• Investigation Scope
• Required Documents
• Relevant Parties
• Evidence Requirement
• Investigation Timeline

19. Investigative Tools

• Document Review
• Data Analysis
• Interview
• Observation
• Confirmation
• Transaction Tracing
• Relationship Mapping

20. Techniques and Strategies of Investigation

• Investigation Planning
• Hypothesis Development
• Case Building
• Transaction Mapping
• Timeline Analysis
• Relationship Mapping
• Validation of Findings

21. Suggestions for Identifying the Perpetrator

• Relationship Analysis
• Transaction Link Analysis
• Behavioral Indicators
• Conflict of Interest Analysis
• Access and Authority Analysis
• Evidence Correlation

22. Fraud Interview Techniques

• Interview Preparation
• Questioning Techniques
• Open Questions
• Closed Questions
• Behavioral Observation
• Clarification
• Interview Documentation

23. Audit Evidence dalam Fraud Investigation

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

24. Investigation Working Paper

• Evidence Documentation
• Working Paper Index
• Audit Trail
• Cross Referencing
• Supporting Documents
• Investigation Review

25. Case Building dalam Fraud Investigation

• Identification of Facts
• Timeline of Events
• Transaction Mapping
• Identification of Related Parties
• Hypothesis Development
• Supporting Evidence
• Validation of Findings

26. Root Cause Analysis Fraud

• Weak Internal Control
• Segregation of Duties Weakness
• Authorization Weakness
• Management Override
• Monitoring Failure
• Fraud Culture Risk

27. Fraud Investigation Report

• Executive Summary
• Background of Investigation
• Investigation Objective
• Investigation Scope
• Facts and Findings
• Evidence Summary
• Financial Impact
• Conclusion
• Recommendation

28. Fraud Prevention & Follow Up

• Corrective Action
• Control Improvement
• Policy Improvement
• Fraud Risk Monitoring
• Whistleblowing System
• Follow Up Audit

29. Studi Kasus Investigation & Fraud Detection

• Fraud Red Flag Analysis
• Fraud Risk Assessment
• Transaction Data Analysis
• Data Mining Exercise
• Investigation Planning
• Audit Evidence Analysis
• Fraud Interview Simulation
• Case Building
• Penyusunan Investigation Report

Target Peserta Training Investigation & Fraud Detection For Internal Auditors

Training Investigation & Fraud Detection For Internal Auditors ditujukan bagi:

• Internal Auditor
• Finance Control
• Finance Manager
• Audit Manager
• Audit Supervisor
• Fraud Investigator
• Risk Management
• Compliance
• Internal Control
• Accounting & Finance
• Corporate Security
• Profesional terkait Fraud Detection dan Fraud Investigation

Team Trainer Johnson Indonesia

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

Rini Fauziyah – Alternatif Trainer

Program Training Investigation & Fraud Detection For Internal Auditors menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, Fraud Red Flag Analysis, Data Mining, Fraud Risk Assessment, Investigation Techniques, Audit Evidence, Case Building dan studi kasus agar peserta dapat memahami proses Fraud Detection dan Investigation secara 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 Investigation & Fraud Detection For Internal Auditors

Johnson Indonesia telah menyelenggarakan berbagai program Internal Audit, Fraud Detection, Fraud Investigation, Fraud Prevention dan Risk Management bagi perusahaan dari berbagai sektor industri.

Mengapa Memilih Training Investigation & Fraud Detection 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 Investigation & Fraud Detection For Internal Auditors mengintegrasikan Fraud Detection, Fraud Prevention, Internal Audit, Data Mining, Fraud Risk Assessment, Investigative Audit, Audit Evidence dan Investigation Reporting agar peserta memperoleh pemahaman yang menyeluruh mengenai penanganan risiko kecurangan.

Peserta mempelajari Fraud Red Flags, Fraud Risk Assessment, Data Mining, Fraud Exposure, Investigation Techniques, Investigation Tools, Case Building, Audit Evidence serta Fraud Investigation Report.

Pendekatan pembelajaran menggunakan konsep, diskusi, latihan serta studi kasus sehingga peserta dapat menghubungkan Fraud Detection dengan kondisi dan risiko aktual perusahaan.

Inhouse Training Investigation & Fraud Detection For Internal Auditors

PT Johnson Indonesia juga menyediakan Inhouse Training Investigation & Fraud Detection For Internal Auditors yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, Fraud Risk Profile, Audit Charter, Risk Register, Business Process, SOP, Internal Control, Fraud Policy, Whistleblowing System serta permasalahan aktual yang dihadapi perusahaan.

Program dapat dikembangkan menjadi Fraud Detection for Internal Auditor, Fraud Investigation Training, Data Mining for Fraud Detection, Fraud Risk Assessment, Investigative Audit Training, Fraud Analytics, Internal Audit & Fraud Prevention maupun Corporate Fraud Investigation.

Materi, kasus, workshop, durasi, jadwal, lokasi dan metode pelaksanaan dapat disesuaikan agar program lebih relevan dengan kebutuhan Audit dan Fraud Risk Management perusahaan.

Training Fraud Detection, Investigation & Internal Audit Terkait

• Training Forensic Accounting Investigation and Audit – membahas Forensic Accounting, Fraud Investigation, Data Intelligence, Follow the Money dan Asset Tracing.
• Training Fraud Auditing In Financial Institutions – membahas Fraud Audit, Banking Fraud, Insurance Fraud, Fraud Red Flags dan Internal Control.
• Training Audit Investigation & Anti Fraud – membahas Investigative Audit, Anti Fraud, Fraud Detection, Data Mining dan Investigation Report.
• Training Risk-Based Internal Auditing (RBA) – COSO Based – membahas Risk Assessment, COSO Internal Control, Risk-Based Audit Planning dan Audit Reporting.
• Training Financial Auditing for Internal Auditor – membahas Financial Audit, Accounting, Internal Control dan Audit Testing.
• Training Auditing Techniques and Tools: A Guide for Auditor – membahas Audit Planning, Audit Techniques, Audit Sampling, Audit Evidence dan Audit Reporting.

Training Investigation & Fraud Detection For Internal Auditors Johnson Indonesia

Training Investigation & Fraud Detection For Internal Auditors Johnson Indonesia membantu Internal Auditor, Finance Control, Finance Manager, Risk Management dan Compliance meningkatkan kemampuan mendeteksi indikasi fraud, menganalisis transaksi mencurigakan serta melakukan Fraud Investigation secara lebih sistematis.

Program tersedia dalam format Public Training Investigation & Fraud Detection, Online Fraud Detection Training, Offline Fraud Investigation Training, Private Training serta Inhouse Training Investigation & Fraud Detection For Internal Auditors.