s

1. 1842076 Meiga Putri Antoni Ang
1842079 Kelly
1842153 Michelle Willestania
1842183 Jessica Yeo
KELOMPOK 2

2. TABLE OF
CONTENTS
FRAUD CASES, ANTI-FRAUD,
AND INDUSTRY GLOBAL (2020)
2
01
FRAUD CASES, ANTI-FRAUD,
AND INDUSTRY IN ASIA-
PASIFIC (2020)
02
FRAUD CASES AND ANTI-FRAUD
(2016, 2018, 2020)
03 FRAUD CASES AND INDUSTRY
IN INDONESIA (2020)
04

3. FRAUD CASES,
ANTI FRAUD, AND
INDUSTRY
GLOBAL (2020)
01

4. ANTI FRAUD CONTROL
Anti-Fraud Control Asia-Pacific
Eastern Europe
and
Western/Central
Asia
Latin America
and the
Caribbean
Middle East and
North Africa
Southern Asia
Sub-Saharan
Africa
United States
and Canada
Western Europe
External Audit of Financial
Statements
93% 89% 88% 88% 88% 92% 72% 89%
Code of Conduct 88% 87% 88% 84% 81% 86% 80% 87%
Management Review 78% 84% 65% 72% 72% 70% 68% 74%
Internal Audit Department 84% 80% 81% 87% 86% 85% 71% 80%
Management Certification of
Financial Statements
80% 78% 72% 83% 86% 82% 67% 81%
Hotline 72% 76% 72% 72% 66% 69% 57% 65%
Anti-Fraud Policy 59% 73% 56% 55% 64% 61% 44% 65%
Independent Audit Committee 71% 72% 67% 72% 70% 69% 61% 70%
External Audit of Internal Controls
over Financial Reporting
75% 71% 71% 74% 76% 79% 54% 79%
Fraud Training for Employees 64% 67% 58% 55% 51% 57% 51% 61%
Fraud Training for
Managers/Executives
62% 66% 54% 58% 55% 54% 51% 62%
Dedicated Fraud Department,
Function, or Team
50% 58% 46% 46% 36% 49% 33% 51%
Formal Fraud Risk Assessments 45% 51% 44% 45% 35% 44% 35% 53%
Surprise Audit 36% 45% 40% 55% 43% 48% 28% 43%
Proactive Data Monitoring/Analysis 43% 42% 26% 41% 34% 31% 38% 44%
Employee Support Programs 50% 29% 45% 34% 43% 49% 71% 57%
Job Rotation/Mandatory Vacation 32% 29% 16% 33% 29% 28% 15% 25%
Rewards for Whistleblowers 15% 9% 9% 17% 20% 21% 10% 6%
Sumber: ACFE Report to the Nations (2020)

5. OCCUPATIONAL FRAUD SCHEMES I
Occupational Fraud
Schemes per industry
Cases Billing
Cash
Larceny
Cash on
Hand
Check and
Payment
Tampering
Corruption
Expense
Reimbursement
Financial
Statement
Fraud
Non-Cash Payroll
Register
Disbursement
Skimming
Banking and Financial
Services
364 8% 10% 18% 9% 40% 8% 10% 10% 2% 2% 10%
Government and Public
Administration
189 18% 5% 9% 4% 48% 17% 4% 17% 17% 0% 7%
Manufacturing 177 23% 5% 6% 8% 50% 20% 18% 23% 10% 2% 8%
Health Care 145 33% 10% 10% 14% 40% 22% 14% 24% 15% 6% 10%
Energy 89 24% 6% 7% 6% 66% 11% 9% 25% 6% 1% 9%
Retail 89 22% 15% 15% 11% 37% 17% 6% 20% 11% 7% 15%
Insurance 82 24% 2% 5% 9% 43% 16% 11% 9% 5% 2% 6%
Education 82 30% 9% 13% 18% 30% 22% 7% 17% 13% 1% 22%
Construction 77 22% 13% 12% 17% 47% 9% 25% 13% 13% 4% 13%
Transportation and
Warehousing
64 13% 5% 9% 5% 52% 9% 3% 23% 6% 0% 19%
Technology 63 24% 0% 5% 6% 46% 13% 13% 22% 11% 0% 0%
Telecommunications 62 5% 2% 3% 2% 56% 5% 6% 31% 2% 0% 5%
Food Service and
Hospitality
59 22% 20% 10% 12% 39% 8% 8% 25% 12% 10% 14%
Services (Professional) 54 37% 0% 9% 20% 26% 24% 15% 11% 22% 2% 11%
Real Estate 52 25% 13% 12% 21% 48% 17% 15% 12% 8% 4% 27%
Sumber: ACFE Report to the Nations (2020)

6. OCCUPATIONAL FRAUD SCHEMES II
Occupational Fraud
Schemes per Region
Cases Billing
Cash
Larceny
Cash on
Hand
Check and
Payment
Tampering
Corruption
Expense
Reimbursement
Financial
Statement
Fraud
Non-Cash Payroll
Register
Disbursement
Skimming
Asia-Pacific 198 15% 4% 11% 7% 51% 16% 14% 18% 8% 2% 8%
Eastern Europe and
Western/Central Asia
95 17% 7% 13% 4% 61% 7% 10% 22% 5% 1% 8%
Latin America and the
Caribbean
101 18% 8% 10% 8% 51% 10% 19% 23% 9% 4% 13%
Middle East and North
Africa
127 8% 9% 12% 4% 52% 8% 7% 19% 5% 2% 16%
Southern Asia 103 17% 3% 2% 1% 76% 10% 12% 23% 4% 1% 8%
Sub-Saharan Africa 301 19% 11% 14% 8% 56% 11% 11% 18% 5% 3% 13%
United States and Canada 895 26% 8% 10% 14% 33% 19% 10% 18% 13% 3% 11%
Western Europe 128 15% 6% 11% 7% 37% 12% 11% 15% 4% 2% 5%
Sumber: ACFE Report to the Nations (2020)

7. FRAUD CASES,
ANTI-FRAUD, AND
INDUSTRY IN ASIA
PASIFIC (2020)
02

8. CASES BY COUNTRY IN THE ASIA-PACIFIC REGION
Country Number of Cases
Australia 29
China 33
Hong Kong 11
Indonesia 36
Japan 8
Laos 1
Macau 1
Malaysia 19
Myanmar (Burma) 1
New Zealand 3
Philipines 24
Singapore 17
South Korea 5
Taiwan 2
Thailand 6
Vietnam 2
Total Cases 198
Sumber: ACFE Report to the Nations (2020)

9. MOST COMMON OCCUPATIONAL
FRAUD SCHEMES IN THE ASIA-PACIFIC REGION
Sumber: ACFE Report to the Nations (2020)

10. THE MOST COMMON ANTI-FRAUD CONTROLS IN THE ASIA-PACIFIC
REGION
Control
% of
Cases
External Audit of Financial Statements 93.00%
Code of Conduct 88.00%
Internal Audit Department 84.00%
Management Certification of Financial Statements 80.00%
Management Review 78.00%
External Audit of Internal Controls over Financial Reporting 75.00%
Hotline 72.00%
Independent Audit Committee 71.00%
Fraud Training for Employees 64.00%
Fraud Training for Managers/Executives 62.00%
Anti-Fraud Policy 59.00%
Employee Support Programs 50.00%
Dedicated Fraud Department, Function, or Team 50.00%
Formal Fraud Risk Assessments 45.00%
Proactive Data Monitoring/Analysis 43.00%
Surprise Audits 36.00%
Job Rotation/Mandatory Vacation 32.00%
Rewards for Whistleblowers 15.00%
Sumber: ACFE Report to the Nations (2020)

11. INDUSTRIES WERE VICTIMIZED BY
OCCUPATIONAL FRAUD IN THE ASIA-PACIFIC
REGION
Company Type % of Cases
Private Company 37.00%
Public Company 36.00%
Government 18.00%
Non-Profit 4.00%
Sumber: ACFE Report to the Nations (2020)

12. INDUSTRIES WERE VICTIMIZED BY
OCCUPATIONAL FRAUD IN THE ASIA-PACIFIC
REGION
Company Type Number of Cases % of Cases
Banking and financial services 37 19.00%
Government and public administration 26 13.00%
Manufacturing 26 13.00%
Technology 11 6.00%
Energy 10 5.00%
Retail 10 5.00%
Sumber: ACFE Report to the Nations (2020)

13. FRAUD CASES AND
INDUSTRY IN
INDONESIA (2020)
03

14. FRAUD
CASES IN
INDONESIA
(2020)
Reported Cases
2020
Cases Median Loss
Jawa Tengah 10% 0,34%
Jawa Timur 9% 0,77%
Sumatera Utara 8% 0,14%
Jawa Barat 6% 0,04%
Riau 5% 2,74%
Sumatera Selatan 5% 0,02%
DKI Jakarta 4% 94,88%
Nusa Tenggara Timur 4% 0,04%
Kepulauan Riau 4% 0,01%
Sulawesi Selatan 4% 0,01%
Kalimantan Tengah 3% 0,02%
Kalimantan Timur 3% 0,18%
Sulawesi Tenggara 3% 0,08%
Aceh 2% 0,01%
Bali 2% 0,01%
Kepulauan Bangka Belitung 2% 0,04%
Maluku 2% 0,36%
Papua 2% 0,12%
Bengkulu 2% 0,00%
Kalimantan Selatan 2% 0,01%
Lampung 2% 0,03%
Maluku Utara 2% 0,04%
Nusa Tenggara Barat 2% 0,001%
Sulawesi Tengah 2% 0,001%
Sulawesi Utara 2% 0,005%
Sulawesi Barat 2% 0,02%
Banten 1% 0,01%
Gorontalo 1% 0%
Kalimantan Barat 1% 0,06%
Sulawesi Barat 1% 0,01%
Jambi 1% 0%
Papua Barat 1% 0,002%
Sumber: Indonesia Corrruption Watch (2020)

15. INDUSTRY IN INDONESIA (2020)
Sektor
2020
Kasus Kerugian
Anggaran Desa 26% 0.091%
Pemerintahan 8% 0.100%
Pertanahan 8% 0.200%
Transportasi 7% 4.460%
Perbankan 7% 1.400%
Pendidikan 5% 0.147%
Pengairan 4% 0.028%
Pertanian 4% 0.027%
Sosial Kemasyarakatan 4% 0.004%
Kesehatan 3% 0.073%
Pajak 3% 0.024%
Perdagangan 2% 0.012%
Pasar Modal 2% 93.072%
Keagamaan 2% 0.066%
Kebersihan 2% 0.010%
Olahraga 2% 0.017%
Pemilu 2% 0.006%
Energi dan Listrik 1% 0.033%
Penerangan 1% 0.012%
Perumahan 1% 0.005%
Pertambangan 1% 0.039%
Perikanan 1% 0.002%
Kebencanaan 1% 0.066%
Kehutanan 1% 0.096%
Kependudukan 1% 0.000%
Ketenagakerjaan 1% 0.000%
Koperasi 1% 0.006%
Pariwisata 1% 0.001%
Pertamanan 1% 0.004%
Peternakan 1% 0.000%
Sumber: Indonesia Corrruption Watch (2020)

16. FRAUD CASES
AND ANTI-FRAUD
(2016, 2018, 2020)
04

17. FRAUD CASES
Reported Cases Per
Region
2016 2018 2020
Reported Cases Per
Region
Cases
Median
Loss
Cases
Median
Loss
Cases
Median
Loss
Asia-Pacific 10,4% 14,5% 10,5% 16,0% 10,3% 17,7% Asia-Pacific
Eastern Europe and
Western/Central Asia 4,6% 11,9% 4,1% 10,2% 5,0% 12,0%
Eastern Europe and
Western/Central Asia
Latin America and the
Caribbean 5,3% 10,3% 5,3% 13,1% 5,3% 18,1%
Latin America and the
Caribbean
Middle East and North Africa 3,7% 16,3% 4,8% 13,5% 6,6% 9,1% Middle East and North Africa
Sourthern Asia 4,6% 5,9% 4,6% 6,8% 5,4% 10,6% Sourthern Asia
Sub-Saharan Africa 13,4% 8,5% 12,8% 6,1% 15,7% 9,1% Sub-Saharan Africa
United States 48,8% 7,1% 47,8% 7,3% 46,7% 10,9% United States and Canada
Western Europe 5,2% 9,1% 6,2% 13,5% 5,0% 12,6% Western Europe
Canada 4,0% 16,3% 3,9% 13,5%
Less
Cases More Cases
Sumber: ACFE Report to the Nations (2020)

18. Sumber: ACFE Report to the Nations (2020)
Region 2016 2018 2020
Asia-Pacific 55,49% 56,83% 56,83%
Canada 50,11% 50,33%
Eastern Europe and Western/Central Asia 55,99% 58,61% 50,33%
Latin America and the Caribbean 53,17% 54,50% 58,61%
Middle East and North Africa 58,02% 55,33% 54,50%
Sourthern Asia 63,57% 59,22% 55,33%
Sub-Saharan Africa 60,74% 59,33% 59,22%
United States (and Canada 2020) 48,87% 47,83% 59,33%
Western Europe 56,46% 62,17% 47,83%
ANTI-FRAUD CASES

19. 2016
Anti-Fraud Control
Asia-Pacific
Canada
Eastern
Europe
and
Western/Central
Asia
Latin
America
and
the
Caribbean
Middle
East
and
North
Africa
Southern
Asia
Sub-Saharan
Africa
United
States
Western
Europe
Anti-Fraud Policy 47% 39% 61% 51% 51% 58% 59% 45% 55%
Code of Conduct 85% 79% 91% 85% 81% 89% 92% 75% 84%
Dedicated Fraud Department, Function, or Team 44% 39% 50% 44% 45% 54% 48% 36% 46%
Employee Support Programs 58% 77% 29% 46% 25% 35% 51% 66% 51%
External Audit of Financial Statements 75% 83% 88% 82% 96% 97% 89% 74% 89%
External Audit of Internal Control over Financial Reporting 75% 66% 69% 67% 81% 87% 78% 60% 76%
Formal Fraud Risk Assessments 33% 36% 45% 38% 42% 45% 48% 37% 49%
Fraud Training for Employees 53% 38% 61% 54% 48% 55% 55% 49% 54%
Fraud Training for Managers/Executives 51% 35% 57% 54% 44% 61% 55% 51% 53%
Hotline 66% 53% 66% 69% 62% 71% 68% 55% 64%
Independent Audit Committe 68% 59% 70% 68% 76% 83% 70% 54% 76%
Internal Audit Department 84% 65% 83% 81% 91% 95% 92% 61% 81%
Job Rotation/Mandatory Vacation 25% 16% 18% 17% 25% 24% 28% 16% 18%
Management Certification of Financial Statements 80% 80% 75% 70% 82% 92% 80% 64% 77%
Management Review 72% 62% 70% 68% 73% 80% 71% 57% 75%
Proactive Data Monitoring/Analysis 34% 37% 39% 27% 47% 45% 39% 36% 37%
Rewards for Whistleblowers 8% 8% 1% 6% 15% 20% 20% 13% 6%
Surprise Audits 42% 31% 35% 31% 62% 57% 53% 32% 27%
Sumber: ACFE Report to the Nations (2020)

20. 2018
Anti-Fraud Control
Asia-Pacific
Canada
Eastern
Europe
and
Western/Central
Asia
Latin
America
and
the
Caribbean
Middle
East
and
North
Africa
Southern
Asia
Sub-Saharan
Africa
United
States
Western
Europe
Anti-Fraud Policy 60% 44% 66%50%
54
%58%60%47%65%
Code of Conduct 87% 80% 83%81%
78
%88%89%73%93%
Dedicated Fraud Department, Function, or Team 42% 33% 57%44%
44
%49%43%35%49%
Employee Support Programs 49% 71% 27%51%
33
%43%50%62%48%
External Audit of Financial Statements 93% 72% 95%86%
93
%90%90%69%88%
External Audit of Internal Control over Financial Reporting 73% 54% 75%70%
69
%77%72%60%85%
Formal Fraud Risk Assessments 37% 35% 46%40%
40
%42%46%37%53%
Fraud Training for Employees 59% 51% 58%50%
47
%56%55%50%59%
Fraud Training for Managers/Executives 57% 51% 56%48%
47
%53%52%49%63%
Hotline 74% 57% 75%68%
59
%63%70%56%76%
67
Sumber: ACFE Report to the Nations (2020)

21. 2020
Anti-Fraud Control
Asia-Pacific
Eastern
Europe
and
Western/Central
Asia
Latin
America
and
the
Caribbean
Middle
East
and
North
Africa
Southern
Asia
Sub-Saharan
Africa
United
States
and
Canada
Western
Europe
Anti-Fraud Policy 59% 73% 56% 55% 64% 61% 44% 65%
Code of Conduct 88% 87% 88% 84% 81% 86% 80% 87%
Dedicated Fraud Department, Function, or Team 50% 58% 46% 46% 36% 49% 33% 51%
Employee Support Programs 50% 29% 45% 34% 43% 49% 71% 57%
External Audit of Financial Statements 93% 71% 88% 88% 88% 92% 72% 89%
External Audit of Internal Control over Financial Reporting 75% 78% 71% 74% 76% 79% 54% 79%
Formal Fraud Risk Assessments 45% 51% 44% 45% 35% 44% 35% 52%
Fraud Training for Employees 64% 67% 58% 55% 51% 57% 51% 61%
Fraud Training for Managers/Executives 62% 66% 54% 58% 55% 54% 51% 62%
Hotline 72% 76% 72% 72% 66% 69% 57% 65%
Independent Audit Committe 71% 72% 67% 72% 70% 69% 61% 70%
Internal Audit Department 71% 80% 81% 87% 86% 85% 61% 80%
Job Rotation/Mandatory Vacation 32% 29% 16% 33% 29% 28% 15% 25%
Management Certification of Financial Statements 80% 78% 72% 83% 86% 82% 67% 81%
Management Review 78% 84% 65% 72% 72% 70% 68% 74%
Proactive Data Monitoring/Analysis 43% 42% 26% 41% 34% 31% 38% 44%
Rewards for Whistleblowers 15% 9% 9% 17% 20% 21% 10% 6%
Surprise Audits 36% 45% 40% 55% 43% 48% 28% 43%
Sumber: ACFE Report to the Nations (2020)

22. THANKS!