KBMK 2023 - Tim Cakrawala 3 - UM - Audit Investigatif

Summary

The Cakrawana 3 team from the State University of Malang investigates fraudulent practices in the ABC provincial fleet shipping company. Through a detailed audit, they uncover corruption, extortion, and financial mismanagement, including significant unpaid docking fees, illegal levies, and unreported income leaks. The team outlines a comprehensive four-step investigative process, including pre-planning, evidence collection, and analysis. The case highlights the involvement of several individuals within the company, and the potential losses to both the state and private stakeholders. The findings are set to be reported to law enforcement for further legal action.

Takeaways

• 😀 The Cakrawana 3 team from the State University of Malang presents a case study on fraud in government institutions.
• 😀 Fraud in government institutions is more common due to complex organizational structures, bureaucratic systems, and poor integration within work environments.
• 😀 The case study focuses on fraud at ABC provincial fleet shipping company, where multiple irregularities led to significant state losses.
• 😀 Initial findings include over one billion in unpaid docking fees and extortion by ferry supervisors who collected illegal fees from ship owners.
• 😀 There were also significant income leaks, including a 10% reduction in expected revenue from specific contracts, indicating a broader problem of financial mismanagement.
• 😀 The investigative process starts with gathering initial information, verifying its reliability, and analyzing it through the 5W + 2H approach (Who, What, Where, When, Why, How, How Much).
• 😀 The analysis revealed multiple parties possibly involved in fraud, including the president director, ferry supervisor, supervisory staff, and the BUMD treasurer.
• 😀 The suspected fraudulent activities include corruption, extortion, and cash theft, primarily focused on manipulating financial transactions and illegally collecting money.
• 😀 The financial impact of these fraudulent activities is estimated at 1.28 billion IDR in state losses, with additional losses for the owners of KMP (500,000 IDR per ship trip).
• 😀 The investigative audit is structured in four steps: pre-planning, planning, implementation, and reporting, with an emphasis on thorough documentation and legal analysis to ensure accountability.

Q & A

What is the main focus of the investigation described in the transcript?

The main focus of the investigation is to uncover fraudulent activities, including corruption, extortion, and financial irregularities, within a government-linked shipping company (ABC provincial fleet shipping company).

What are the key indications of irregularities found in the case study?

The key indications include arrears of over one billion rupiah in shipping docking fees, extortion by ferry supervisors, and a leak of 10% of the income from contracts with specific companies (knpa and kmbb).

How did the investigators obtain initial information for the case?

Initial information was obtained from internal sources, including a report from the chairman of the BUMD company supervisory board and findings from a law enforcement investigation team.

What is the significance of the 5W+2H approach in analyzing the irregularities?

The 5W+2H approach (What, Where, When, Why, Who, and How) helps in systematically analyzing the details of the fraud, such as the types of crimes, the locations where they occurred, the involved parties, and the timing of the violations.

Who are the key individuals suspected of being involved in the fraudulent activities?

Key individuals suspected of involvement include Mr. B (President Director of the ABC provincial government BUMD), Mr. C (ferry supervisor), the supervisory staff, and the BUMD treasurer.

What types of fraudulent actions are identified in the case?

The fraudulent actions identified include corruption, extortion (such as the collection of illegal levies), and financial skimming through manipulation of income, such as not properly reporting docking fees or contract income.

What are the potential financial losses associated with this fraud?

The potential financial loss to the state is estimated at over 1 billion rupiah due to unpaid docking fees, plus an additional 10% of contract values from income that was not properly received by the company.

What investigative techniques are used to gather evidence in this case?

The investigation employs techniques such as inspection, observation, external confirmation, recalculation, re-implementation of analytical procedures, requesting information from involved parties, and tracing financial transactions.

What role do witnesses play in the investigative process?

Witnesses, such as field supervisory staff, the BUMD treasurer, and other relevant parties, are crucial for providing information that helps in identifying perpetrators and supporting the case with detailed accounts of events or transactions.

What are the next steps after the examination of the fraud case is completed?

Once the examination is complete, the auditor is responsible for preparing an examination report, submitting the findings to law enforcement, and overseeing the ongoing legal process to ensure that justice is served.