TUGAS UNTUK KELOMPOK V

1. On February 11, 2009, in Newark, N.J., Richard Stadtmauer, former second-in-

command at the Kushner Companies, was sentenced to 38 months in prison, to
be followed by three years of supervised release, and ordered to pay a $100,000
fine and costs of the prosecution totaling approximately $20,000. Stadtmauer
was convicted in June 2008 of participating in a criminal conspiracy spanning the
years 1997 to 2003, as well as eight counts of aiding and assisting in the filing of
false tax returns. According to the evidence introduced at trial, Stadtmauer and
other co-conspirators created false partnership tax returns for the real estate
properties controlled by the Kushner Companies. These returns intentionally
mischaracterized more than $6 million worth of charitable and political
contributions, capital expenditures, and gift-and-entertainment charges as fully
deductible business expenses. The returns also falsely characterized as
business expenses, expenditures that in fact were not related to the properties at
all, including expenditures made by Kushner and Stadtmauer personally. The
charged co-conspirators in the scheme - all of whom have pleaded guilty over
the last several years - included Charles Kushner, former Kushner Companies
Chief Financial Officers Marci Plotkin and Scott Zecher, and Stanley Bekritsky, a
former tax partner at the accounting firm of Schonbraun Safris McCann &
Bekritsky, which during the time of the conspiracy served as the Kushner
Companies' outside accountants. Kushner was sentenced on March 4, 2005, to
24 months in prison; Marci Plotkin, Stanley Bekritsky, and Scott Zecher have not
been sentenced yet.

2. On May 11,2009, in Tampa, Fla., John A. Yanchek was sentenced to 60 months

in prison and ordered to forfeit $7.6 million. Yanchek pleaded guilty on February
4, 2009 to conspiracy to commit loan fraud, bank fraud, and money laundering ..
According to court documents, Yanchek was a licensed Florida attorney who did
business as the law firm of John A. Yanchek, P.A., in Sarasota, Florida. Yanchek
represented G & T Land Development LLC and Steeplechase Properties LLC,
legal entities owned and/or controlled by his co-conspirators, that purchased and
developed commercial real estate in the Sarasota area. Yanchek also functioned
as a closing agent. According to the plea agreement, Yanchek entered into a
conspiracy to make false statements to federally-insured banks in connection
with applications for commercial loans used to purchase vacant land for
development. The object of the conspiracy was to obtain enough loan money to
allow the conspirators to purchase the property without contributing any equity of
their own and to receive excess loan proceeds for their personal use. Yanchek,
as the closing attorney for the loans, made false statements to the banks
regarding: the financial resources of the borrower, the amount and source of
equity contributed by the borrower, compliance with the seller's obligation to
provide marketable title to the property, and distribution of the loan proceeds.
Co-defendant Larry P. Nardelli was convicted on February 19, 2009 and is
 awaiting sentencing. Michael A. Tringali pleaded guilty and received a 41-month
sentence. The third co-defendant Neil M. Husani remains a fugitive.

Untuk kedua contoh kasus di atas :

1. Sebutkan jenis fraud yang dilakukan para pelaku pada setiap kasus di atas.
2. Langkah pencegahan apa yang dapat meminimalkan fraud tersebut?
3. Sebutkan langkah-Iangkah/prosedur audit yang harus saudara lakukan untuk
mengidentifikasi adanya fraud tersebut.