a t i on a l Presented by:

Alma Ayu Nabila (023001801046)

p
Occu Abuse:
Naila Thalla Anisa (0230018011114)
Maurizka Shafira (023001801063)

ud an d
Fr a ic t u r e
B i g P
The
 Table of Contents

Section 1 Section 4
Defining Abusive The Corporate
Conduct Sentencing
Guidelines
Section 3
Understanding Fraud
Deterrence

Section 2 Section 5
Measuring the Level The Ethical
of Occupational Connection
Fraud and Abuse
 Defining
01 Abusive
Conduct
 Definition of
Abusive Conduct
include repeated infliction of verbal abuse,
such as the use of derogatory remarks, insults,
and epithets; verbal or physical conduct that a
reasonable person would find threatening,
intimidating, or humiliating; bullying; or the
gratuitous sabotage or undermining of a
person's work performance.
 The concept

“The more rules within

the organization, the more
likely employees are to
run afoul of them.”

“Individuals obey only

laws they believe in. If a
rule makes no sense to
employees, they will make
their own.”
 Measuring the

02 Level of
Occupational
Fraud and Abuse
Unreasonable Expectations

The Human Factor

Unreasonable
Expectations:
Greed: a motive the situations that le
d to
that will help us an employee decidin
g
detect or deter to commit fraud.
occupational fraud.
Wages in Kind:
Those who chose to commit fraud against
their employers felt justified in doing so.
Prevention efforts must begin with
education of employees and staff,
attacking this misperception on all fronts
—the morality, legality, and negative
consequences of committing
occupational fraud and abuse.
03 Understanding
Fraud Deterrence
Fraud Deterrence:
The modification of behavior
through the perception of
negative sanctions.
 The Impact of Controls

Accountants and auditors expect too much from internal

controls but many internal controls have nothing to do with fraud, so
internal controls are only part of the answer to fraud deterrence but
some of others disagree, they argue that if the proper controls are in
place, occupational fraud is almost impossible to commit without
being detected.
“Employees who perceive that they will be
caught engaging in occupational fraud and
abuse are less likely to commit it.”

e r c e p t ion of
The p n axiom
de te c t io
 Six positive steps to increase
the perception of detection
01 03
Employee Education a Higher Stance
Organizations should provide at least
Proactive fraud policies begin
some basic antifraud training at the
simply with a higher stance by
time workers are hired and should be management, auditors, and fraud
factual rather than accusatory. Point out
examiners. A higher stance also
that fraud in any form is eventually means making sure that “hidden”
very unhealthy for the organization and controls don’t remain that way.
the people who work there.

Proactive Fraud Policies

Punishment is believed by many
experts to be of little value in
deterring crime because the
possibilities of being punished are
too remote in the mind of the
potential perpetrator.
02
 Six positive steps to increase
the perception of detection
04 Increased Used of Adequate 06
Analytical Review Reporting Program
There are dozens of proactive computer- Adequate reporting programs are vital to serious
efforts to detect and deter occupational fraud and
aided audit tests that are specifically
abuse. In situation after situation we encountered,
tailored to the various forms of employees suspected that illegal activity was
occupational fraud. These tests should be taking place, but they had no way to report this
a part of any organization’s proactive information without fear of being “dragged into”
the investigation.
fraud program.

Surprise Audits Reporting programs should

emphasize at least seven points:

Where Feasible 1.

2.
Fraud, waste, and abuse occur at some level in
nearly every organization
this conduct costs jobs, raises, and profits
The threat of surprise audits, 3. the organization actively encourages employees to
come forward with information
especially in businesses that are 4. there are no penalties for furnishing good-faith
currency-intensive, may be a information
5. there is an exact method for reporting, such as a
powerful deterrent to occupational telephone number or address
fraud and abuse. 05 6. a report of suspicious activity does not have to be
made by the employee to his immediate supervisor
7. reports of wrongdoing can be submitted
anonymously
 The Corporate
04 Sentencing
Guidelines
Definition of Corporate Sentencing

Responding to concerns over the wide disparity in federal

sentencing, Congress passed the Sentencing Reform Act in 1984.
As part of the broader Comprehensive Crime Control Act of
1984, the Sentencing Report Act established the United States
Sentencing Commission (USSC), which was charged with
promulgating guidelines governing criminal sentencing in federal
courts. Once established, the USSC began studying sentences for
individuals, and after three years of study, the USSC submitted
the draft guidelines for individual defendants for comment and
congressional approval. The Federal Sentencing Guidelines for
individuals became effective on November 1, 1987.
Vicarious or Imputed Liability

Corporations can be held legally responsible for the

criminal acts of their employees under the theory of
vicarious liability (i.e., the absolute liability of one party
for the misconduct of another party). Under this theory,
corporations can be held liable for the actions of their
employees if those acts are done in the course and scope
of their employment and for the ostensible purpose of
benefiting the corporation.
 Requirements
The Sentencing Guidelines encourage organizations to establish effective compliance programs and
exercising due diligence in seeking to prevent and detect criminal conduct by their officers, directors,
employees, and agents. At minimum, the following seven steps are required by the Sentencing
Guidelines for due diligence:

1 2 3

Use due care not to delegate

Have policies defining significant discretionary
Assign specific high-
authority to people who the
standards and procedures level personnel who have
organization knew or should
to be followed by the ultimate responsibility to have known had a propensity
organization’s agents and ensure compliance. to engage in illegal
employees. activities.
 Requirements
4 5 6

Communicate standards Consistently enforce

and procedures to all Take reasonable steps standards through
agents and employees to achieve appropriate discipline,
and require participation compliance. ranging from dismissal
in training programs. to reprimand.

7 After detection of an
offense, take all
reasonable steps to
appropriately respond to
this offense and to
prevent further similar
offenses.
05 The Ethical
Connection
A formal ethics policy is recommended for all
organizations, regardless of size. They certainly don’t do
any harm, and they just may provide some deterrence.
Furthermore, having an ethics policy makes enforcement of
conduct easier to legally justify. Three things are important
:
(1) Set out specific conduct that violates the policy
(2) State that dishonest acts will be punished
(3) Provide information on your organization’s mechanism
for reporting unethical conduct.
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Venus Saturn
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Jupiter is a gas giant and Despite being red, Mars is

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Jupiter Mars
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 Review of Concepts

Mercury Mars Saturn

Mercury is the closest Despite being red, Saturn is the ringed
planet to the Sun Mars is a cold place one and a gas giant

Venus Jupiter Neptune

It has a beautiful It’s the biggest planet It’s the farthest planet
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Venus is the second planet
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Despite being red, Mars

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 This is a table

Mass Diameter Gravity

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Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

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Mars Venus
a
red and as a
M ars i s
ce Venus h me
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01 02 03 04

Saturn Jupiter
Saturn is the Jupiter is the
ringed planet biggest planet
 Important Numbers

3,450
Mercury is the 4,879
smallest planet
Mercury is the

9,987 smallest planet

Mars is red and a

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 Your process

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Mars is actually, Mercury is the
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1 4 closest planet

Jupiter 2 3 Venus
Jupiter is the Venus has a
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Mars
Mars is actually,
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 Calendar Project

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Mercury is the closest object to the Sun and also the

smallest planet in the Solar System
Project 3

Despite being red, Mars is actually a very cold planet

full of iron oxide dust
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