Integrasi Fraud Pentagon, COSO, dan Teknologi Audit untuk Pencegahan Fraud: Studi Kasus Wirecard dan Jiwasraya
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Abstract
Penelitian ini bertujuan mengintegrasikan model Fraud Pentagon dengan kerangka pengendalian internal COSO serta teknologi audit modern untuk memperkuat pencegahan fraud. Studi kasus komparatif dilakukan pada Wirecard (Jerman) dan Jiwasraya (Indonesia) menggunakan data sekunder dari laporan audit, dokumen regulator, dan literatur akademik. Analisis dilakukan melalui thematic coding yang memetakan lima elemen Fraud Pentagon (Pressure, Opportunity, Rationalization, Capability, Arrogance) ke titik lemah COSO (Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring). Temuan menunjukkan bahwa fraud dipicu oleh kombinasi tekanan dan kesempatan yang diperkuat oleh kapabilitas dan arogansi, sementara kegagalan kontrol berulang pada control environment, control activities, dan monitoring. Peran manajemen sebagai garis pertahanan utama dan auditor independen sebagai garis pertahanan kedua terbukti krusial, namun sering gagal ketika override kebijakan dan skeptisisme profesional lemah. Integrasi Continuous Auditing dan Explainable AI (XAI) direkomendasikan untuk pemantauan real-time dan transparansi deteksi anomali. Kesimpulan: sinergi Fraud Pentagon–COSO–ISA 240 yang didukung CA/XAI dapat mentransformasi pencegahan fraud dari pendekatan reaktif menjadi proaktif.
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