Professional Investigative Audit Services

Are you facing a situation that requires an in-depth understanding of unusual events, suspected fraud, or non-compliance? We at TGS AU partners are ready to assist you in conducting an effective and accurate investigative audit.

Why Choose Our Investigative Audit Services?

  • Experience and Expertise: Our team consists of investigative audit experts with experience in various industries. We have a deep understanding of effective investigation methodologies and audit techniques.

  • Accurate Evidence Discovery: With a structured approach and rigorous analysis, we can collect and analyze data to find solid evidence to support your investigation.

  • Confidentiality and Integrity: We understand the importance of confidentiality in investigative audits. We guarantee the confidentiality of all information provided to us and conduct every step of the investigation with the utmost integrity.

  • Customization Approach: Every investigative audit is unique. We work closely with clients to understand their specific needs and design the right customization approach.

Services We Offer:

  • Fraud Identification: Conduct a thorough examination to identify potential fraud or ethical violations in your business processes.

  • Data Search and Analysis: Collect, analyze, and interpret data using advanced investigative audit tools and techniques.

  • Document Review: Conduct an in-depth audit of relevant documents to identify non-compliance or inconsistencies.

  • Interviews and Interrogations: Conduct interviews and interrogations of relevant individuals to obtain additional relevant information.

  • Report and Recommendations: Present a comprehensive report of the results of the investigative audit, including recommendations for actions needed to correct the issues identified.

Types of crimes that require Investigative Auidt Services:

  • Financial Fraud: Investigative audits can be used to uncover financial fraud, such as manipulation of financial statements, theft of assets, embezzlement of funds, or unauthorized use of company resources.

  • Identity Theft: Investigative audits can help identify and track identity theft activity, where a person's personal identity is used without authorization to commit fraud, break into bank accounts, or purchase goods using another person's identity.

  • Corruption: Investigative audits can be used to uncover corrupt practices within the organization, including bribery, nepotism, or abuse of power.

  • Data Privacy Violations: Investigative audits can help uncover data privacy breaches, including unauthorized access or misuse of client or customer personal data.

  • Data Security Breaches: Investigative audits can help identify weaknesses in data security systems that lead to security breaches, such as hacker attacks, data theft, or malware attacks.

  • Insurance Fraud: An investigative audit can help uncover fraud in insurance claims, either by the insurance company or by the claimant.

  • Legal Compliance Violations: An investigative audit can help evaluate a company's compliance with applicable laws and regulations, and identify possible violations.

  • Ethics Violations: An investigative audit can help identify ethical violations within the organization, such as sexual harassment, discrimination, or code of conduct violations.

Indonesian Legislation Related to Financial Statement Audit

Law Number 31 the Year 1999 on the Eradication of Corruption, as amended by Law Number 20 the Year 2001 on the Amendment to Law Number 31 the Year 1999 on the Eradication of Corruption ("Anti-Corruption Law"), in Article 32 paragraph (1) states that:

In the event that the investigator finds and is of the opinion that one or more elements of a corruption crime do not contain sufficient evidence, while there has been an actual loss of state finances, the investigator shall immediately submit the case file resulting from the investigation to the State Attorney for a civil lawsuit or submit it to the aggrieved agency to file a lawsuit ".

Audit Regulations and Standards that We Follow

KAP Agus Ubaidillah and Partners practice in accordance with the provisions stipulated in the Public Accountants Law (Law No. 11 of 2011) and the Indonesian Capital Market Law (Law No. 8 of 1995). Based on the Public Accountant Law, Public Accountants in performing audit services in Indonesia are in accordance with the Auditing Standards set by the Indonesian Institute of Certified Public Accountants. Auditing Standards in Indonesia adopt the International Standards on Auditing issued by the International Auditing and Assurance Standards Board.

Competence and Professional Prudence

Investigative Services Engagements must be performed by APs, including Associated Parties, who have sufficient competence in the field of investigations. The report of an investigation services engagement must be signed by an AP who has professional competence in the field of investigation, evidenced by a certificate issued by the Indonesian Institute of Certified Public Accountants, and ongoing maintenance of competence.
Accounting and auditing expertise requires:

  • Understanding how business activities are documented, recorded, reported, managed, and controlled.

  • The ability to identify, obtain, examine, and evaluate relevant information. The information that constitutes evidence is within the understanding of this standard and does not become admissible evidence until the judge determines it later in the trial. until the judge determines it later in the trial.

  • The ability to quantify the financial impact of actual or expected events or transactions. event or transaction, actual or expected.

  • The ability to perform and interpret analysis of relevant information.

  • Ability to document and explain business information and the results of financial analysis for decision-making purposes.

  • Ability to provide appropriate and relevant conclusions based on findings and results of his/her work.