INVESTIGATION

HASRAWATI
SITI HUTAMI
  An investigation only starts if there is a reasonable
basis, which in investigation is known as prediction.
With this foundation or basis, an investigator fetches
about what, how, who and other questions that are
expected to be relevant to the disclosure of his case, he
DEFINITION OF builds the theory of fraud. Case examples will be used
INVESTIGATION to discuss prediction and fraud theory.

AND FRAUD  Simple investigation can be defined as an effort to

prove. Generally, this proof ends in court and the
CHECKS applicable legal provisions. The last part of this chapter
is taken from the evidentiary law based on the (KUHAP)
Criminal Procedure Code.
  The Association of Certified Fraud
Examiners (ACFE) mentions three axioms
in conducting fraud investigations or
checks. These three axioms are termed
AXIOM IN fraud axioms (axioms of fraud) which
INVESTIGATION consist of:
a. Axiom-1, Fraud is Hidden

b. Axiom-2, Reverse proof

c. Axiom-3, Existence of Fraud

 Fraud hidden
The method for hiding fraud so much, fraudsters
are very creative in looking for loopholes to hide
their fraud, so that experienced investigations are
often confused. Despite the opinion that fraud
occurred (even though fraud did not occur) or,
conversely, gave the opinion that fraud did not
occur (even though fraud actually occurred),
making investigators (fraud examiners) risk facing
legal charges.
 Reverse proof
"Reverse proof" literally means "proof in reverse". So
that we do not mistakenly mix it with the legal term
"reversing the burden of proof" (omkeren va de
bewijslat ", the author translates" reverse proof "as
proof of mutual fraud".
This is the ACFE explanation of the second fraud
axiom: "The examination of fraud is approached from
two perspectives. To prove that fraud has occurred,
the proof must include attempting to prove it has
happened. The reserve is also true. In attempting to
prove has not occurred, that proof must also attempt
to prove that is has”
 Existence of Fraud
This axiom simply wants to say that only the court
can (entitled) determine that fraud does occur or
not.
Fraud inspectors try to prove the occurrence or
absence of fraud. But only the court has the
authority to determine this. In the United States the
authority is in the courts (judges) and judges.
 THE PURPOSE OF
CONDUCTING AN
INVESTIGATIVE AUDIT
THANKYOU
Any questions?