FRAUD DALAM AUDIT INTERNAL || KELOMPOK 2 || LOKAL B

Summary

The video revolves around a tense investigation into a procurement issue, where discrepancies between warehouse stock and procurement reports raise suspicions of fraud. Lena, a newcomer, takes the lead in uncovering potential manipulation of procurement data by Surya, a senior employee. As the investigation progresses, Lena risks her own safety and career to expose corruption. The investigation culminates in Surya’s downfall, but Lena emphasizes the importance of integrity in her work, reinforcing the idea that doing the right thing is more valuable than anything else.

Takeaways

• 😀 A stock discrepancy is noticed between the procurement reports and actual warehouse inventory, raising concerns about the accuracy of data.
• 😀 G is concerned about the procurement process and hears rumors about Pak Surya handling it, suggesting caution when dealing with him.
• 😀 G is advised not to rush into anything as they are new to the team and lack experience with internal matters.
• 😀 Lena, a new employee, discovers discrepancies in procurement data and is tasked with investigating the issue further.
• 😀 There are concerns about potential fraud, with indications that procurement data may have been manipulated.
• 😀 Lena requests permission to investigate the issue, and her superior gives her approval to proceed with caution.
• 😀 Lena finds evidence suggesting manipulation of procurement data, which could involve financial misconduct.
• 😀 The evidence reveals that a vendor may have made transfers to Pak Surya’s personal account, pointing to potential fraud.
• 😀 Pak Surya denies any knowledge of the situation and insists he was simply following orders, but the allegations are serious.
• 😀 After an internal meeting, it is concluded that Pak Surya is guilty of the fraudulent activity, and action is taken against him.
• 😀 Lena receives praise for her integrity and dedication to the investigation, emphasizing the importance of honesty and professionalism in the workplace.

Q & A

What seems to be the main issue in the warehouse based on the script?

The main issue in the warehouse is that the purchasing value has not increased, yet the stock in the warehouse is still matching. There seems to be a discrepancy between the procurement reports and the actual stock, indicating possible issues with record-keeping or other internal problems.

Who is responsible for handling procurement reports, and why is this important?

Pak Surya is responsible for handling procurement reports. This is crucial because discrepancies in the reports, such as mismatches in stock and purchasing values, can lead to serious financial and operational consequences, affecting the integrity of the company's operations.

What does Lena plan to do after discovering issues with the procurement reports?

Lena plans to investigate the issues with the procurement reports further, as she suspects potential fraud (FR) within the procurement process. She asks for permission to investigate and is given approval to continue her inquiry.

What significant discovery does Lena make during her investigation?

Lena discovers a suspicious transfer to Pak Surya's personal bank account by a fictitious vendor, which suggests possible fraudulent activities related to procurement reports.

What was Pak Surya's reaction when confronted about the suspicious transactions?

Pak Surya denies knowing about the transactions, insisting that he was merely following orders. He tries to distance himself from any wrongdoing and refuses to take responsibility for the suspicious actions.

What is the outcome of the investigation and the meeting about Pak Surya?

Pak Surya is found guilty of the fraudulent actions and is declared guilty by the company. His actions were deemed suspicious and in violation of the company’s ethics, leading to his downfall.

How does Lena feel about her involvement in the investigation?

Lena remains focused on her work, emphasizing that she is only doing her job with integrity. She believes that maintaining integrity is essential, as it is the key to maintaining everything else in life, including personal and professional credibility.

What lesson about integrity is conveyed in the script?

The script highlights the importance of integrity in the workplace, emphasizing that without it, both personal and professional success can be jeopardized. Lena’s dedication to doing her job correctly, despite the difficulties, showcases the value of ethical conduct.

What is the significance of the exchange between Lena and her colleague about helping with data access?

The exchange shows the collaborative effort in the investigation. Lena receives help from a colleague who provides the necessary data, underlining the importance of teamwork in uncovering discrepancies and solving complex problems within an organization.

How does the story conclude in terms of the resolution of the issue?

The issue is resolved when Pak Surya is found guilty and removed from his position. Lena is acknowledged for her role in uncovering the fraud, and the narrative ends on a note of reaffirming the importance of integrity and professionalism in handling workplace challenges.