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"Laporan magang ini bertujuan mengevaluasi prosedur pengumpulan bukti fraud pada penjualan PT HOSH. PT HOSH adalah perusahaan trading baja dengan prinsip back-to-back, dimana penerimaan penjualan langsung dialihkan ke vendor untuk pembayaran pembelian. Dugaan fraud terjadi atas pembayaran pembelian yang dialihkan ke vendor lain. Transaksi dengan PT WTS dan CV WTB digunakan sebagai dasar evaluasi pengumpulan bukti fraud. Hasil evaluasi yang dilakukan menunjukkan bahwa prosedur pengumpulan bukti investigasi dan wawancara belum sesuai dengan prosedur Standar Jasa Investigasi (SJI) 5300, Tuanakotta (2012) dan Association of Fraud Examiner (2020). Format laporan hasil pengumpulan bukti yang dilakukan belum sesuai dengan SJI 5300. Diharapkan KAP CICA dalam penugasan audit investigasi agar menyusun perencanaan pengumpulan bukti fraud yang lebih lengkap, timeline waktu pelaksanaan untuk setiap tahap, melakukan wawancara dengan tatap muka untuk menganalisis gesture terutama ketika mewawancarai tersangka utama, dan menyusun laporan sesuai dengan standar pelaporan audit investigasi....... This internship report aims to evaluate the procedures for collecting evidence of fraud in PT HOSH sales. PT HOSH is a steel trading company with the back-to-back principle, where sales receipts are directly transferred to vendors for purchase payments. Allegations of fraud occurred on purchase payments that were transferred to other vendors. Transaction with PT WTS and CV WTB is used as the basis for evaluating fraud evidence collection. The results of the evaluation show that the investigation and interview evidence collection procedures are not in accordance with the procedures of the Investigative Services Standard (SJI) 5300, Tuanakotta (2012) and the Association of Fraud Examiners (2020). The format of the report on the results of the collection of evidence carried out is not in accordance with SJI 5300. For investigation audit, KAP CICA is expected to prepare a complete fraud evidence collection plan with timeline for the implementation time for each stage, to conduct in-person interviews to analyze gestures especially when interviewing the main suspect, and to prepare reports in accordance with investigative audit reporting standards."

"Laporan magang ini difokuskan pada temuan kertas kerja di kantor akuntan publik internasional, di KAP HANSOL. Perjalanan penulis untuk belajar dan belajar dari dunia nyata, selain dari ratusan teori yang dipelajari dan dipahami di bawah lingkungan yang terkendali. Beberapa teori akuntansi/audit seperti definisi & karakteristik kertas kerja, implikasi dari beberapa Standar Audit (SA), berbagai metode pengumpulan bukti yang tepat, proses pelaksanaan laporan keuangan, dan penerapan Pengujian Substantif telah dibandingkan antara apa telah diteorikan oleh para ahli dengan perusahaan CPA internasional. Teori diambil dari buku Arens (2017) dan Hayes (2015), dan kedua sumber tersebut terutama digunakan sebagai pedoman di seluruh esai, bersama dengan SA 500 dan 560. Hasil dari penelitian menunjukan bahwa kelima teori tersebut telah diterapkan oleh KAP HANSOL. Di akhir laporan, penulis menunjukkan tanda-tanda peningkatan pemahaman tentang gagasan tanggung jawab serta berbagai ekspresi memerangi kebanggaan dan berusaha untuk kesempurnaan dalam konstruksi laporan keuangan.......This internship report is focused on the findings of a working paper within an international public accounting firm, at KAP HANSOL. The journey of the author to study and learn from the real world, aside from hundreds of theories studied and understood under a controlled environment. Multiple accounting/auditing theories such as definitions & characteristics of a working paper, implications of multiple Standards of Auditing (SA), various appropriate evidence-gathering methods, the process of conducting a financial statement, and application of Substantive Tests have been compared between what has been theorized by experts with an international CPA firm. Theories are taken from the books of Arens (2017) and Hayes (2015), and both sources were mainly used as the guidelines throughout the essay, along with the SA of 500 and 560. As a result, all 5 of the theories were on par with what was being operated in KAP HANSOL. At the end of the report, the author indicated signs of enhanced understanding of the idea of responsibility as well as multiple expressions of combating pride and the strive for perfection within the construction of the financial statement."