Investigative Audit Services

A company that has certain problems or predictions of violations, the solution is carried out with investigative audit services. Investigative audit services are a form of in-depth and special examination and are carried out by an auditor to analyze and combine evidence about events or circumstances that require special attention. Investigative audit services also help companies overcome and manage risks based on events experienced and make good and appropriate decisions.

Types of Crimes that Require Investigative Audit Services:

1. Financial Fraud: Investigative audit services may be used to uncover financial fraud, such as manipulation of financial statements, theft of assets, embezzlement of funds, or unauthorized use of company resources.
2. Identity Theft: investigative audit services can help identify and track identity theft activities, where a person’s personal identity is used without permission to commit fraud, break into bank accounts, or purchase goods using another person’s identity.
3. Corruption: investigative audit services can be used to uncover corrupt practices within an organization, including bribery, nepotism or abuse of authority.
4. Data Privacy Violations: investigative audit services can help uncover data privacy violations, including unauthorized access or misuse of clients’ or customers’ personal data.
5. Data Security Breach: investigative audit services can help identify weaknesses in data security systems that lead to security breaches, such as hacker attacks, data theft, or malware attacks.
6. Insurance Fraud: investigative audit services can help uncover fraud in insurance claims, both by insurance companies and by claim applicants.
7. Legal Compliance Violations: investigative audit services can help evaluate a company’s compliance with applicable laws and regulations, as well as identify possible violations.
8. Ethics Violations: investigative audit services can help identify ethical violations within an organization, such as sexual harassment, discrimination, or code of ethics violations.

Legislation in Indonesia regarding Financial Report Audits

Law Number 31 of 1999 concerning the Eradication of Corruption Crimes, as amended by Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes (“Tipikor Law”), in Article 32 paragraph ( 1) stated:

that:
In the event that the investigator finds and is of the opinion that there is insufficient evidence for one or more elements of a criminal act of corruption, even though there has actually been a loss to the state’s finances, the investigator immediately submits the case files resulting from the investigation to the State Attorney for a civil lawsuit or handed over to the appropriate agency. disadvantaged to file a lawsuit.”

Audit Regulations and Standards We Follow

KAP Agus Ubaidillah and Partners carries out practices in accordance with the provisions regulated by the Public Accounting Law (UU No. 11 of 2011) and the Indonesian Capital Markets Law (UU No. 8 of 1995). Based on the Public Accounting Law, Public Accountants perform audit services in Indonesia in accordance with the Audit Standards set by the Indonesian Association of Public Accountants. Audit standards in Indonesia adopt the International Standards on Auditing published by the International Auditing and Assurance Standards Board.

Professional Competence and Due Care

Investigation Services Engagements must be carried out by AP, including Associated Parties, who have adequate competence in the field of investigation. The report of an investigative services engagement must be signed by an AP who has professional competence in the field of investigation, proven by a certificate issued by the Indonesian Institute of Public Accountants, and maintains competence on an ongoing basis.
Accounting and auditing skills require:

• Understanding how business activities are documented, recorded, reported, managed and controlled.
• Ability to identify, obtain, examine and evaluate relevant information. The information used as evidence is according to
  understanding of this standard, and is not yet acceptable evidence by the judge until the judge determines it later in the trial.
• Ability to anticipate the financial impact of events or transactions actual or expected.
• Ability to carry out and interpret analysis of relevant information.
• Ability to document and explain business information and financial analysis results for decision making purposes.
• Ability to provide appropriate and relevant conclusions based on findings and results of work.

Professional Investigative Audit Services

Are you facing a situation that requires in-depth understanding of unusual events, suspected fraud, or non-compliance? We at Kapsaya partners are ready to help you in carrying out effective and accurate investigative audit services.

Why Choose Our Investigative Audit Services?

1. Experience and Expertise: Our team consists of investigative audit experts with experience in various industries. We have a deep understanding of investigative methodologies and effective audit techniques.
2. Accurate Evidence Discovery: With a structured approach and thorough analysis, we can collect and analyze data to find strong evidence that supports your investigation.
3. Confidentiality and Integrity: We understand the importance of confidentiality in investigative audits. We guarantee the confidentiality of all information provided to us and carry out every step of the investigation with high integrity.
4. Customized Approach: Every investigative audit is unique in its own right. We work closely with clients to understand their specific needs and design the right customization approach.

Investigative Audit Services We Offer:

1. Fraud Identification: Conduct thorough checks to identify potential fraud or ethical violations in your business processes.
2. Data Search and Analysis: Collect, analyze, and interpret data using advanced investigative audit tools and techniques.
3. Document Inspection: Conduct in-depth audits of related documents to identify non-compliance or inconsistencies.
4. Interviews and Interrogations: Conduct interviews and interrogations of relevant individuals to obtain additional relevant information.
5. Reports and Recommendations: Presents a comprehensive investigative audit report, including recommendations for actions needed to correct identified problems.