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THEFT ACT
K O N I R O Y YA N
175020304111001
Fraud
Investigation
Conversion Inquiry
Theft Act Concealment Investigation Methods and
Method Fraud Reports
K APAN HARUS
MENGINVESTIGASI?
W H E N T O I N V E S T I G AT E ?
• Sebelum masuk jenis bukti investigasi, perlu memahami pertimbangan
mengenai pengambilan keputusan investigasi.
• Investigasi dilakukan ketika telah ada predication (munculnya gejala atau
indikasi fraud). Prediction bisa didapat dari mana saja.
• Keputusan dapat diambil oleh auditor, personil keamanan, personil Bag SDM,
atau yang lainnya.
FAKTOR PERTIMBANGAN UNTUK MENENTUKAN
KEPUTUSAN INVESTIGASI
strength of the predication
Who How
How
much
Questions of the fraud.
THEFT ACT
INVESTIGATIVE
METHODS
M E TO D E I N V E S T I G A S I T I N DA K A N
PENCURIAN
• Theft act investigations are those activities which directly investigate
the fraud act, such as surveillance and covert operations, invigilation,
obtaining physical evidence, and gathering electronic evidence.
• These investigations should usually begin by using techniques that will
not arouse suspicion and, most importantly, will not wrongly incriminate
innocent people.
• Therefore, words such as “investigation” should be avoided (“audit” and
“inquiry” are more appropriate), and the investigation should be started by
using techniques that will not likely be recognized.
• Investigative methods will work inward toward the prime suspect, until finally
he or she is confronted in an interview.
DEVELOPING A VULNERABILITY
CHART
• When beginning a fraud investigation it is often useful to develop theories.
• One way to develop such theories is to use a vulnerability chart.
• A vulnerability chart coordinates the various elements of the possible
fraud.
SURVEILLANCE AND COVERT
OPERATIONS
• Surveillance and covert or undercover operations are theft investigation techniques that rely
on the senses, especially hearing and seeing.
3 types of
surveillance stationary or fixed point
moving or tailing
electronic surveillance
• stationary or fixed point
–Record events occurring at a scene
–Log includes time, place, and events
• moving or tailing
–Following the suspect
–Should only be done by professionals
• electronic surveillance
–Video camera
INVIGILATION
• Guidance Software’s Encase Forensic Edition & AccessData’s The Forensic Toolkit (FTK)