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INVESTIGATING

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

cost of the investigation

exposure or amount that could have been taken

the signal that investigation or non-investigation will send to


others in the organization

risks of investigating and not investigating

public exposure or loss of reputation from investigating and not


investigating

nature of the possible fraud


• Once there is predication, the best
policy is to determine the:

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

• Involves close supervision of suspects during an examination period.


• Strict temporary controls are implemented so that committing fraud is
almost impossible.
• Invigilation is an investigative technique that can be expensive. It should be
used only with management’s approval, and it should be restricted to a
discrete and self-contained area of business.
• Most commonly, it is used in such high-risk areas as expensive inventory,
areas with poor controls over the receipt and loading of goods, and areas with
poor controls over accounting records.
PHYSICAL EVIDENCE
• Physical evidence can be useful in some cases, especially those involving
inventory where physical stock can be counted and missing inventory can
be searched for.
• Because fraud is rarely seen and has few physical symptoms, physical evidence
can often be difficult to find.
• Involves analyzing objects such as:
– inventory, assets, and broken locks
– substances such as grease and fluids
– traces such as paints and stains
– impressions such as cutting marks, tire tracks, and fingerprints or searching computers
ELECTRONIC EVIDENCE

• One type of physical evidence that has seen a significant increase in


use in recent years is electronic evidence.
• The gathering of electronic evidence is usually termed computer
forensics.
• Because of the wide variety of electronic media available today, the
process for gathering electronic evidence may vary from device
to device.
Caution: The gathering of electronic
evidence is a highly technical task that
must be performed correctly.You may
want to include a computer forensics
specialist on your team.
FORENSIC SOFTWARE PACKAGES

• Guidance Software’s Encase Forensic Edition & AccessData’s The Forensic Toolkit (FTK)

• Open Source Packages: e-fence Inc.’s Helix & Remote-Exploit.org’s Backtrack

These software packages lead the investigator


through the entire process described earlier and
ensure that important steps are followed correctly.
E-MAIL SYSTEMS
• E-mail systems often prove to be an incredible repository of
communications between suspects and other people.
• Today, many different communication methods beyond traditional e-
mail—such as text messages— are being analyzed during investigations.
• Regardless of the media being investigated, the process is generally the
same.
• In e-mail, many copies may exist (sender, receiver, e-mail server).
• Web-based e-mail (Hotmail, GMail, Yahoo! Mail) is more difficult to
search.
THANK
YOU