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, tobe followed by three years of supervised release, and ordered to pay a $100,000fine and costs of the prosecution totaling approximately $20,000. Stadtmauerwas convicted in June 2008 of participating in a criminal conspiracy spanning theyears 1997 to 2003, as well as eight counts of aiding and assisting in the filing offalse tax returns. According to the evidence introduced at trial, Stadtmauer andother co-conspirators created false partnership tax returns for the real estateproperties controlled by the Kushner Companies. These returns intentionallymischaracterized more than $6 million worth of charitable and politicalcontributions, capital expenditures, and gift-and-entertainment charges as fullydeductible business expenses. The returns also falsely characterized asbusiness expenses, expenditures that in fact were not related to the properties atall, including expenditures made by Kushner and Stadtmauer personally. Thecharged co-conspirators in the scheme - all of whom have pleaded guilty overthe last several years - included Charles Kushner, former Kushner CompaniesChief Financial Officers Marci Plotkin and Scott Zecher, and Stanley Bekritsky, aformer tax partner at the accounting firm of Schonbraun Safris McCann &Bekritsky, which during the time of the conspiracy served as the KushnerCompanies' outside accountants. Kushner was sentenced on March 4, 2005, to24 months in prison; Marci Plotkin, Stanley Bekritsky, and Scott Zecher have notbeen sentenced yet.

2. On May 11,2009, in Tampa, Fla., John A. Yanchek was sentenced to 60 monthsin prison and ordered to forfeit $7.6 million. Yanchek pleaded guilty on February4, 2009 to conspiracy to commit loan fraud, bank fraud, and money laundering ..According to court documents, Yanchek was a licensed Florida attorney who didbusiness as the law firm of John A. Yanchek, P.A., in Sarasota, Florida. Yanchekrepresented G & T Land Development LLC and Steeplechase Properties LLC,legal entities owned and/or controlled by his co-conspirators, that purchased anddeveloped commercial real estate in the Sarasota area. Yanchek also functionedas a closing agent. According to the plea agreement, Yanchek entered into aconspiracy to make false statements to federally-insured banks in connectionwith applications for commercial loans used to purchase vacant land fordevelopment. The object of the conspiracy was to obtain enough loan money toallow the conspirators to purchase the property without contributing any equity oftheir own and to receive excess loan proceeds for their personal use. Yanchek,as the closing attorney for the loans, made false statements to the banksregarding: the financial resources of the borrower, the amount and source ofequity contributed by the borrower, compliance with the seller's obligation toprovide 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-monthsentence. 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.