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Banking Fraud Risk Management & Internal Control

Banking Fraud Risk Management & Internal Control

OVERVIEW

Fraud merupakan salah satu risiko yang dapat memengaruhi kepercayaan nasabah, stabilitas operasional, dan reputasi institusi perbankan. Perkembangan digitalisasi layanan perbankan juga menghadirkan berbagai bentuk dan metode fraud yang semakin kompleks. Oleh karena itu, bank membutuhkan kemampuan untuk mengenali berbagai jenis fraud, memahami faktor penyebab, mengidentifikasi fraud red flags, serta memastikan pengendalian internal berjalan secara efektif.

Pelatihan Banking Fraud Risk Management & Internal Control dirancang untuk memberikan pemahaman komprehensif mengenai pengelolaan risiko fraud dalam industri perbankan melalui identifikasi risiko, penilaian potensi fraud, penguatan sistem pengendalian internal, serta penerapan strategi pencegahan dan deteksi fraud secara efektif.

Peserta akan memahami berbagai jenis fraud perbankan, faktor penyebab, fraud risk indicators, kelemahan pengendalian, hingga mekanisme monitoring dan mitigasi yang dapat diterapkan pada proses bisnis perbankan.

 

TUJUAN

Setelah mengikuti pelatihan ini, peserta diharapkan dapat:

1. Memahami konsep dan prinsip dasar banking fraud risk management.
2. Mengidentifikasi berbagai jenis dan karakteristik fraud dalam industri perbankan.
3. Memahami faktor internal dan eksternal yang dapat memicu terjadinya fraud.
4. Melakukan identifikasi dan assessment terhadap fraud risk.
5. Mengenali fraud red flags dan early warning indicators.
6. Memahami hubungan antara fraud risk dengan internal control.
7. Mengevaluasi efektivitas sistem pengendalian internal dalam mencegah fraud.
8. Merancang preventive, detective, dan corrective controls.
9. Memahami penerapan segregation of duties, maker-checker, authorization, dan access control.
10. Meningkatkan kemampuan dalam melakukan monitoring terhadap aktivitas berisiko fraud.

 

MATERI Training Banking Fraud Risk Management & Internal Control

1. Banking Fraud Risk Management Fundamentals

• Pengertian dan konsep fraud.
• Fraud risk dalam industri perbankan.
• Perbedaan fraud, error, dan operational risk.
• Karakteristik banking fraud.
• Dampak fraud terhadap bank, nasabah, dan stakeholder.
• Fraud risk management lifecycle.

2. Banking Fraud Landscape & Emerging Risks

• Internal fraud dan external fraud.
• Employee fraud.
• Customer fraud.
• Management fraud.
• Insider fraud.
• Collusion dan conflict of interest.
• Digital banking fraud.
• Emerging fraud risks dalam transformasi digital.

3. Fraud Risk Governance & Framework

• Fraud risk governance.
• Peran Board, Management, Risk, Compliance, Internal Audit, dan Business Unit.
• Three Lines Model.
• Fraud risk management framework.
• Fraud risk ownership.
• Accountability dan responsibility.
• Governance structure untuk anti-fraud.

4. Fraud Risk Identification & Assessment

• Fraud risk identification.
• Fraud risk assessment.
• Fraud risk mapping.
• Fraud risk scoring.
• Likelihood dan impact assessment.
• Fraud risk register.
• Identifikasi high-risk business processes.
• Penentuan fraud risk priorities.

5. Fraud Triangle, Diamond & Behavioral Indicators

• Fraud Triangle.
• Pressure.
• Opportunity.
• Rationalization.
• Capability.
• Fraud Diamond.
• Behavioral indicators.
• Lifestyle red flags.
• Conflict of interest indicators.

6. Fraud Red Flags & Early Warning Indicators

• Konsep fraud red flags.
• Transactional red flags.
• Financial red flags.
• Behavioral red flags.
• Operational red flags.
• Customer-related indicators.
• Unusual transaction patterns.
• Early warning mechanism.

7. Internal Control Framework for Fraud Prevention

• Konsep dasar internal control.
• Tujuan dan fungsi internal control.
• Preventive control.
• Detective control.
• Corrective control.
• Control environment.
• Risk assessment.
• Control activities.
• Information & communication.
• Monitoring activities.

8. Strengthening Banking Internal Controls

• Segregation of duties.
• Maker-checker principle.
• Four-eyes principle.
• Authorization and approval.
• Access management.
• User privilege management.
• Reconciliation control.
• Dual control.
• Exception handling.
• Control override prevention.

9. Fraud Risk in Banking Business Processes

• Credit and financing process.
• Account opening.
• Teller and cash operations.
• Customer service.
• Fund transfer.
• Payment transactions.
• Procurement and vendor management.
• Treasury activities.
• Digital banking operations.
• High-risk processes and control points.

10. Transaction Monitoring & Fraud Detection

• Transaction monitoring principles.
• Suspicious transaction patterns.
• Rule-based monitoring.
• Threshold monitoring.
• Behavioral transaction analysis.
• Exception reporting.
• Alert management.
• Escalation mechanism.
• Continuous monitoring.