Training Management Fraud

Training Management Fraud adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, Audit Manager, Risk Management, Compliance, Finance, Accounting dan profesional terkait memahami berbagai bentuk kecurangan yang melibatkan manajemen, mendeteksi indikasi penyimpangan serta mengembangkan langkah pencegahan dan pengendalian fraud secara sistematis.

Melalui Training Management Fraud, peserta akan mempelajari konsep Management Fraud, Financial Statement Fraud, Window Dressing, Overstatement of Assets and Income, Understatement of Liabilities and Expenses, Bribery, Kickbacks, Corrupt Payments, Conflict of Interest, Hidden Interest serta berbagai Fraud Red Flags yang dapat muncul dalam aktivitas perusahaan.

Program ini membantu peserta meningkatkan kemampuan dalam mengidentifikasi Management Fraud, memahami pola manipulasi yang digunakan untuk menyembunyikan penyimpangan, mengevaluasi Internal Control serta mendukung penerapan Fraud Prevention, Fraud Detection, Good Corporate Governance dan Risk Management perusahaan.

Mengapa Training Management Fraud Penting?

Management Fraud merupakan salah satu bentuk fraud yang memiliki risiko tinggi karena dapat melibatkan pihak yang memiliki kewenangan, akses terhadap informasi serta kemampuan untuk melakukan Management Override terhadap sistem pengendalian perusahaan.

Kecurangan yang dilakukan atau melibatkan manajemen dapat muncul dalam bentuk manipulasi laporan keuangan, Window Dressing, pengakuan pendapatan yang tidak tepat, penyembunyian kewajiban, Bribery, Kickbacks, Conflict of Interest, transaksi dengan pihak terkait maupun pembayaran tidak sah.

Karena pelaku dapat memiliki kemampuan untuk mengendalikan informasi, mengubah pencatatan atau mengabaikan prosedur yang berlaku, Management Fraud sering kali lebih sulit dideteksi melalui pendekatan audit rutin.

Training Management Fraud membantu peserta memahami karakteristik Management Fraud, teknik mendeteksi Fraud Red Flags, metode pembuktian corrupt payments serta pendekatan audit yang dapat digunakan untuk mengevaluasi transaksi dan keputusan manajemen secara objektif.

Dengan kemampuan tersebut, Internal Auditor dan fungsi pengawasan perusahaan dapat memperkuat Internal Control, mendorong transparansi dan accountability serta mengurangi risiko kerugian finansial maupun reputasi akibat Management Fraud.

Manfaat Training Management Fraud

• Mendapatkan pemahaman mengenai Fraud Management secara lebih khusus dan mendalam.
• Meningkatkan pengetahuan dan keterampilan audit yang berkaitan dengan Management Fraud.
• Memahami berbagai jenis kecurangan yang berkaitan dengan manajemen.
• Meningkatkan kewaspadaan terhadap perkembangan dan tren Fraud terbaru.
• Mampu mengenali Fraud Red Flags dalam laporan keuangan dan transaksi perusahaan.
• Memahami Financial Statement Fraud dan Window Dressing.
• Memahami berbagai skema Bribery dan Kickbacks.
• Mampu memahami metode pembuktian corrupt payments.
• Mengidentifikasi Conflict of Interest dan Hidden Interest.
• Memahami risiko Management Override terhadap Internal Control.
• Meningkatkan kemampuan mendukung Fraud Prevention dan Fraud Detection.
• Mendukung penerapan Good Corporate Governance dan Risk Management.

Materi Training Management Fraud

1. Introduction to Management Frauds

• Definitions of Frauds
• Understanding Management Fraud
• Types of Management Fraud
• Management Fraud versus Employee Fraud
• Fraud Risk in Corporate Environment
• Auditor Responsibilities for Fraud Detection and Deterrence
• Overview of Management Fraud Schemes

2. Fraud Triangle & Management Fraud Risk

• Pressure
• Opportunity
• Rationalization
• Capability
• Management Override
• Weak Internal Control
• Inadequate Corporate Governance

3. Management Fraud Red Flags

• Unusual Management Behavior
• Aggressive Financial Targets
• Unusual Transaction Patterns
• Management Override Indicators
• Related Party Transactions
• Unexplained Financial Adjustments
• Resistance to Audit

4. Financial Statement Fraud

• Understanding Financial Statement Fraud
• Window Dressing
• Overstating Assets
• Overstating Income
• Understating Liabilities
• Understating Expenses
• Improper Revenue Recognition
• Improper Expense Recognition
• Other Financial Statement Fraud Schemes

5. Window Dressing Techniques

• Revenue Acceleration
• Expense Deferral
• Asset Overvaluation
• Liability Concealment
• Artificial Profit Improvement
• Period-End Manipulation
• Misleading Financial Presentation

6. Overstating Assets and Income

• Fictitious Revenue
• Premature Revenue Recognition
• Inflated Asset Values
• Inventory Overstatement
• Receivable Manipulation
• Improper Capitalization

7. Understating Liabilities and Expenses

• Unrecorded Liabilities
• Expense Deferral
• Improper Expense Capitalization
• Provision Manipulation
• Off-Balance Sheet Transactions
• Liability Concealment

8. Bribery and Kickbacks

• Definition of Bribery
• Definition of Kickbacks
• Common Bribery Schemes
• Vendor Kickbacks
• Procurement Bribery
• Management Involvement
• Bribery Red Flags

9. Methods for Making Illegal Payments

• Fictitious Vendor Payments
• False Invoices
• Consulting Fees
• Commission Payments
• Cash Payments
• Third Party Payments
• Off-Book Payments

10. Concealment Methods for Illegal Payments

• False Supporting Documents
• Misclassification of Expenses
• Fictitious Transactions
• Related Party Transactions
• Shell Companies
• Expense Reimbursement
• Journal Entry Manipulation

11. Methods of Proving Corrupt Payments

• Examination from the Point of Payments
• Transaction Tracing
• Payment Documentation Review
• Vendor Analysis
• Related Party Analysis
• Financial Trail Analysis

12. Proving On-Book Payments

• General Ledger Review
• Invoice Analysis
• Payment Voucher Analysis
• Purchase Order Review
• Bank Transaction Analysis
• Supporting Document Verification

13. Proving Off-Book Payments

• Hidden Payment Identification
• Cash Flow Analysis
• Third Party Transaction Analysis
• Asset Tracing
• Relationship Mapping
• Follow the Money Approach

14. Conflict of Interest and Other Fraud Schemes

• Types of Conflict by Management
• Conflict of Interest Indicators
• Hidden Interest
• Undisclosed Business Relationships
• Self-Dealing Transactions
• Related Party Transactions

15. Hidden Interest

• Hidden Ownership
• Undisclosed Business Interest
• Nominee Ownership
• Vendor Relationship
• Management Connection
• Beneficial Ownership Analysis

16. Share / Securities Transaction Fraud

• Management Share Transactions
• Related Party Securities Transactions
• Conflict of Interest in Share Transactions
• Insider Information Risk
• Transaction Disclosure

17. Management Disclosures

• Management Disclosure Requirements
• Related Party Disclosure
• Conflict of Interest Disclosure
• Financial Interest Disclosure
• Transparency
• Accountability

18. Fraud Risk Assessment

• Fraud Risk Identification
• Likelihood Assessment
• Impact Assessment
• Fraud Risk Scoring
• Fraud Risk Mapping
• Management Fraud Risk Register

19. Internal Control Evaluation

• Control Environment
• Segregation of Duties
• Authorization Control
• Independent Review
• Monitoring
• Management Override Risk

20. Audit Techniques for Management Fraud

• Document Review
• Transaction Testing
• Analytical Procedures
• Confirmation
• Recalculation
• Trend Analysis
• Exception Analysis

21. Data Analysis for Management Fraud Detection

• Journal Entry Analysis
• Duplicate Transaction Analysis
• Round Amount Analysis
• High Value Transaction Analysis
• Unusual Vendor Analysis
• Related Party Analysis

22. Fraud Investigation Approach

• Initial Fraud Allegation
• Preliminary Assessment
• Investigation Planning
• Investigation Scope
• Evidence Collection
• Evidence Analysis
• Investigation Conclusion

23. Fraud Interview Techniques

• Interview Preparation
• Interview Planning
• Questioning Techniques
• Behavioral Observation
• Clarification
• Confirmation
• Interview Documentation

24. Audit Evidence dalam Management Fraud

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

25. Root Cause Analysis of Management Fraud

• Weak Governance
• Management Override
• Inadequate Internal Control
• Pressure from Financial Targets
• Conflict of Interest
• Weak Monitoring

26. Management Fraud Reporting

• Executive Summary
• Background
• Scope of Review
• Facts and Findings
• Evidence Summary
• Financial Impact
• Risk Exposure
• Conclusion
• Recommendation

27. Fraud Prevention & Corporate Governance

• Fraud Prevention Policy
• Code of Conduct
• Whistleblowing System
• Management Accountability
• Independent Oversight
• Audit Committee
• Fraud Awareness

28. Fraud Monitoring & Follow Up

• Corrective Action
• Control Improvement
• Policy Improvement
• Fraud Risk Monitoring
• Follow Up Audit
• Closure of Findings

29. Studi Kasus Management Fraud

• Financial Statement Fraud Analysis
• Window Dressing Case
• Bribery and Kickback Case
• Conflict of Interest Case
• Corrupt Payment Analysis
• Management Override Case
• Fraud Red Flag Analysis
• Penyusunan Management Fraud Report

Target Peserta Training Management Fraud

Training Management Fraud ditujukan bagi Auditor Internal atau pihak berkepentingan lainnya yang membutuhkan pemahaman lebih mendalam mengenai Management Fraud dan berbagai teknik pendeteksiannya.

Program juga relevan bagi Audit Manager, Audit Supervisor, Fraud Investigator, Finance Manager, Accounting Manager, Risk Management, Compliance, Internal Control, Corporate Governance, Legal dan profesional lain yang terlibat dalam Fraud Prevention dan Fraud Detection.

Team Trainer Johnson Indonesia

Chaidir, SE.Akt

Program Training Management Fraud menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, analisis Financial Statement Fraud, Bribery, Kickbacks, Corrupt Payments, Conflict of Interest, Fraud Red Flags serta studi kasus agar peserta dapat memahami Management Fraud secara lebih praktis.

Jadwal Public Training 2026

 

No.	Tanggal Pelaksanaan
1	14-15 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 Management Fraud

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

Mengapa Memilih Training Management Fraud 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 Management Fraud mengintegrasikan Financial Statement Fraud, Bribery, Kickbacks, Corrupt Payments, Conflict of Interest, Fraud Detection, Internal Control dan Corporate Governance sehingga peserta memperoleh pemahaman yang komprehensif mengenai risiko fraud yang melibatkan manajemen.

Peserta mempelajari Management Fraud Red Flags, Window Dressing, Revenue Manipulation, Asset Overstatement, Liability Understatement, Bribery, Kickback, Conflict of Interest, Hidden Interest, Management Override serta Fraud Reporting.

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

Inhouse Training Management Fraud

PT Johnson Indonesia juga menyediakan Inhouse Training Management Fraud yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, Fraud Risk Profile, Corporate Governance Structure, Financial Reporting Process, Internal Control, Audit Charter, Fraud Policy, Conflict of Interest Policy, Whistleblowing System serta permasalahan aktual perusahaan.

Program dapat dikembangkan menjadi Management Fraud Investigation, Financial Statement Fraud Detection, Fraud Risk Assessment, Fraud Prevention for Management, Bribery & Corruption Investigation, Conflict of Interest Audit, Internal Audit Fraud Detection maupun Corporate Fraud Management.

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

Training Fraud Management, Investigation & Internal Audit Terkait

• Training Forensic Accounting Investigation and Audit – membahas Forensic Accounting, Fraud Investigation, Data Intelligence, Follow the Money dan Asset Tracing.
• Training Investigation & Fraud Detection For Internal Auditors – membahas Fraud Detection, Data Mining, Fraud Red Flags, Investigation Tools dan Case Building.
• Training Fraud Auditing In Financial Institutions – membahas Fraud Auditing, Banking Fraud, Insurance Fraud, Fraud Risk dan Internal Control.
• Training Audit Investigation & Anti Fraud – membahas Investigative Audit, Fraud Prevention, Fraud Detection, Data Mining dan Investigation Reporting.
• Training Risk-Based Internal Auditing (RBA) – COSO Based – membahas Risk Assessment, Internal Control, Risk-Based Audit Planning dan Audit Reporting.
• Training Financial Auditing for Internal Auditor – membahas Financial Audit, Financial Statements, 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 Management Fraud Johnson Indonesia

Training Management Fraud Johnson Indonesia membantu Internal Auditor, Finance, Risk Management, Compliance dan Corporate Governance memahami serta mendeteksi Financial Statement Fraud, Bribery, Kickbacks, Conflict of Interest, Hidden Interest dan Management Override.

Program tersedia dalam format Public Training Management Fraud, Online Training Management Fraud, Offline Training Management Fraud, Private Training serta Inhouse Training Management Fraud untuk mendukung Fraud Prevention, Fraud Detection dan Corporate Governance perusahaan.