Forensic Accounting Developments in Indonesia

The development of forensic accounting is a bit late when compared to other accounting domains - financial accounting, auditing, internal auditing, and so on. Whereas in America, this science has been around since the case of Al Capone was revealed in 1931 ago by a forensic accountant, Frank J. Wilson. However, a new professional organization formed several decades later. Association of Certified Fraud Examiners recently formed in 1988. Campus, the American College of Forensic Examiners also recently founded in 1992.

In Indonesia the development of this science is still far from complete, of the many Public Accounting Firm (KAP) is only a few that offer this service, the reason what else if not a niche market that is still minimal, the science of economics "no market". Moreover, operational standards and certification exams, supposedly not very adequate, very much when compared to neighboring Australia is currently preparing Forensic Accounting Standards. Canada and the United States already has a default standard, but not as detailed as the Financial Accounting Standards (IFRSs.

The absence of a reasonable standard, an additional issue that makes this science so popular is less mastery of science is quite broad. In addition to accounting and auditing, forensic accountants also have to master the field related to financial crime (money laundering), law, psychology, sociology, anthropology, viktimologi, criminology, and others. Forensic accountants must have the ability to "multitalented".

In the future, some foresee the development of this profession will be more rapid. In addition to the more business offices of foreign countries to Indonesia., Also the increasing awareness of companies to protect their assets from acts of fraud patterns.