Strengthening Internal Control to Prevent Banking Fraud
September 9, 2026
Jadwal Pelatihan Strengthening Internal Control to Prevent Banking Fraud
| Tanggal | Tempat | Kota | | 13 - 14 Oktober 2026 | - | Jakarta |
Strengthening Internal Control to Prevent Banking Fraud
OVERVIEW
Sistem pengendalian internal yang efektif membantu bank mengidentifikasi risiko, mengendalikan aktivitas yang memiliki potensi fraud, serta memastikan proses bisnis berjalan sesuai dengan kebijakan dan ketentuan yang berlaku. Kelemahan pengendalian dapat menciptakan peluang terjadinya fraud, sehingga evaluasi dan penguatan internal control menjadi bagian penting dalam pengelolaan risiko perbankan.
Pelatihan ini membahas prinsip internal control, identifikasi fraud risk, control weaknesses, fraud red flags, serta penerapan preventive, detective, dan corrective controls pada berbagai proses bisnis perbankan.
Peserta akan dibekali pemahaman untuk mengidentifikasi kelemahan pengendalian, memperkuat control activities, meningkatkan monitoring, menerapkan risk-based control, serta membangun budaya pengendalian yang efektif untuk meminimalkan peluang terjadinya fraud dan kerugian bagi bank.
TUJUAN
Setelah mengikuti pelatihan, peserta diharapkan mampu:
- Memahami konsep dan prinsip dasar internal control dalam industri perbankan.
- Memahami hubungan antara internal control dan fraud risk management.
- Mengidentifikasi berbagai risiko fraud pada proses bisnis perbankan.
- Mengenali kelemahan sistem pengendalian yang dapat menciptakan peluang fraud.
- Mengidentifikasi fraud red flags dan early warning indicators.
- Mengevaluasi efektivitas internal control pada aktivitas perbankan.
- Menerapkan preventive, detective, dan corrective controls secara tepat.
- Memahami penerapan segregation of duties, maker-checker, authorization, dan access control.
- Melakukan control gap analysis dan root cause analysis.
- Meningkatkan efektivitas monitoring dan control testing.
MATERI
1. Banking Fraud & Internal Control Fundamentals
- Pengertian dan karakteristik fraud.
- Jenis-jenis fraud dalam perbankan.
- Internal fraud dan external fraud.
- Dampak fraud terhadap bank dan stakeholder.
- Konsep internal control.
- Tujuan dan manfaat internal control.
- Hubungan internal control dengan fraud prevention.
2. Internal Control Framework in Banking
- Control environment.
- Risk assessment.
- Control activities.
- Information and communication.
- Monitoring activities.
- Prinsip effective internal control.
- Control ownership dan accountability.
3. Fraud Risk Identification
- Identifikasi fraud risk.
- Fraud risk universe.
- Fraud risk taxonomy.
- Fraud risk pada proses bisnis.
- High-risk activities.
- Fraud risk scenarios.
- Emerging fraud risks.
4. Fraud Risk Assessment & Control Prioritization
- Fraud risk assessment.
- Likelihood dan impact.
- Inherent risk.
- Control effectiveness.
- Residual risk.
- Fraud risk scoring.
- Penentuan prioritas pengendalian.
5. Fraud Triangle & Fraud Risk Indicators
- Fraud Triangle.
- Pressure.
- Opportunity.
- Rationalization.
- Fraud Diamond.
- Behavioral indicators.
- Lifestyle red flags.
- Conflict of interest.
- Opportunity created by weak controls.
6. Preventive Controls for Banking Fraud
- Konsep preventive control.
- Segregation of duties.
- Maker-checker principle.
- Four-eyes principle.
- Authorization dan approval.
- Access control.
- User privilege management.
- Dual control.
- Job rotation dan mandatory leave.
7. Detective Controls & Fraud Monitoring
- Konsep detective control.
- Transaction monitoring.
- Exception monitoring.
- Reconciliation.
- Control alerts.
- Fraud red flags.
- Early warning indicators.
- Continuous monitoring.
- Escalation mechanism.
8. Internal Control Over Banking Operations
- Account opening control.
- Customer onboarding control.
- Teller dan cash operation control.
- Customer service control.
- Fund transfer control.
- Payment transaction control.
- Credit and financing control.
- Treasury control.
9. Digital Banking Fraud & Technology Controls
- Digital banking fraud.
- Mobile dan internet banking fraud.
- Account takeover.
- Identity theft.
- Phishing dan social engineering.
- Digital payment fraud.
- Authentication controls.
- Access and credential controls.
- Technology-enabled fraud prevention.
10. Procurement, Vendor & Third-Party Controls
- Procurement fraud risk.
- Vendor fraud risk.
- Vendor due diligence.
- Conflict of interest.
- Kickback dan collusion.
- Vendor access control.
- Contract and payment controls.
- Third-party monitoring.
