Forensic Audit Course unit title Forensic Audit Course unit code AKA614 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd Semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Prof Dr Soegeng Soetedjo, Ak,CA, CMA, CFrA Learning outcomes of the course unit Fraud prevention and detection field Able to provide explanations regarding fraud and anti-fraud Appreciate the laws and regulations related to anti-fraud Appreciate professional standards related to anti-fraud Evaluating the internal control system Evaluating the existence of an anti-fraud system Able to provide technical guidance to implement anti-fraud system Forensic audit implementation field Able to identify and analyze problems Able to do forensic audit planning Able to do evidence gathering Able to evaluate evidence Able to compile and review working papers Able to prepare audit assignment reports Financial loss calculation Able to do preliminary study Able to do evidence gathering Able to calculate the loss of a case Able to present the results of the calculation of a case Able to compile and review working papers Able to compile reports Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) Course content Fraud prevention and detection field Forensic audit implementation field Financial loss calculation Recommended or required reading and other learning resources/tools Association of Certified Fraud Examiner (ACFE) professional standards Public accounting professional standards Government functional supervisory apparatus auditing standards (SA-APFP) Internal audit professional standards Standard investigative audit/forensic audit Financial Accounting Standards Law no.31/1999 in conjunction with Law no. 20/2001 on eradicating corruption Law no.28/1999 on clean and free state administrators of KKN Law no.30/2002 on the Corruption Eradication Commission Law no.17/2003 on State finance Law no.1/2004 on State Treasury Law no.15/2005 on auditing the management and accountability of State finances Law no. 7/2006 concerning the ratification of the United Nation Convention Against Corruption in 2003 Government regulation no. 71/2000 concerning procedures for implementing community participation and awarding awards in the prevention and eradication of non-corruption crimes Government regulation no.60/2008 on government internal control system Government instruction no. 5/2004 on the acceleration of eradicating corruption Systems Minister of Finance Regulation No. 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%