Risk Management for Mitigation of “Corruption” Fraud Risk: Profiling Techniques
Arum Ardianingsih
Universitas Pekalongan
Dwi Edi Wibowo
Universitas Pekalongan
Juandy Seiver Langelo
Universitas Pekalongan
Keywords:
Risk Management, Corruption, Profiling
Abstract
Risk management provides signs for key areas in the company that contain risks. Risk
management manages and profiles risk classification so that the company is more responsive in
preventing fraud or fraud risk. Corruption is a form of fraud risk that causes the most losses to
the state. Corruption that occurs in various private, government and state-owned organizations
can be minimized by understanding the risk classification profile and profiling techniques. This
study uses a descriptive method with secondary data from the 2016-2020 Association of Certified
Fraud Examiner (ACFE) survey report. The author concludes that the fraud prevention process
with a risk management approach is one of the strategies in an effort to prevent fraud by using
profiling techniques.