R

ecently, the Corruption Eradication Commission (KPK) announced that it was looking to fill almost 300 positions, including hiring several fraud investigators. Despite its admirable performance in combating corruption, when compared to similar agencies in other countries, the anti-corruption agency is underfunded and understaffed.

According to its most-recent annual report, the commission lost almost 40 percent of its fraud investigators last year, as their numbers dropped from 88 to 53, thus adding to the burdens of the remaining staff. According to the report, each KPK investigator must handle between five to 12 corruption cases, on average. Compared to Malaysia'€™s equivalent to the commission, which has around 2,000 investigators, the KPK is clearly in desperate need of more staff.

Several factors must be taken into consideration as the KPK looks to recruit more investigators. In addition to independence, an anti-corruption agency needs competent and skilled investigators backed by sufficient facilities. There are three main attributes shared by all good fraud investigators: mind-set, method and experience.

When it comes to mind-set, a fraud investigator must first possess a moral compass to tell the right from the wrong. A prominent US government examiner once told me that he did what he did because of his sense of morality, which left him unable to sleep at night knowing that something was not right in his organization.

A fraud investigator must also possess an investigative mind-set that enables them to see beneath what appears on the surface. For this, experts believe that an important element of investigative mind-set is the so called '€œpuzzle-solving'€ attitude, by which an investigator is able to find and piece together various facts and pieces evidence to construct a complete picture of the case.

In reality, individuals who possess such mind-sets are those who are open minded and accustomed to doing the right thing, instead of '€œsimply doing the things right'€. This is so since every fraud case is unique and thus, often requires investigators to continuously think outside the box.

During a fraud investigation, there will be times when, due to the sensitive nature of the case, an investigator must face threats and intimidation from inside or outside the organization. Such threats and intimidations may come from the suspects who attempt to obstruct the investigation.

For example, there have been seemingly obvious attempts by high-profile political corruption suspects to hinder the KPK'€™s investigation by publicly attacking the commission or its staff. Therefore, one of the requirements of a fraud investigator is an ability to withstand pressure and maintain focus on the tasks at hand.

A good fraud investigator must be familiar with methods through which an investigation is carried out properly. They need to understand the principles of fraud investigation applicable to their organization, including how to detect fraud, how to gather and analyze evidence, how to prepare an investigation report as well as, if required, how to present it in court.

Such knowledge can be acquired through training and education as well as through direct experience in the field.

To acquire necessary knowledge, a fraud investigator needs to learn at least the basics of accounting, finance, business, government administration, technology and law to identify, acquire and analyze pieces of the puzzle in the forms of facts and evidence.

Nevertheless, possessing knowledge alone is not enough to make a good investigator, as experience will always be the best teacher. Fraud evolves over time, and so should fraud investigators. Thus involvement in fraud investigation is the only way to keep up with current trends.

In conclusion, the quantity and quality of its fraud investigators, who are an essential part of an anti-corruption agency, needs to be sufficiently high to cope with the existing challenges and demands.

There is no agreed upon formula on how to calculate the minimum number of investigators that an anti-corruption agency must have. Nevertheless, referring to the rise and fall of similar agencies in other countries, the lack of skilled investigators may severely reduce the KPK'€™s capability to eradicate corruption in the country.

We can only hope that this year'€™s recruitment will contribute to improving the KPK'€™s performance in the future. With sufficient facilities, professional investigators, as well as the people'€™s support, the KPK will continue to be at the forefront of our battle against corruption in Indonesia.

The writer, director of the Center for Forensic Accounting Studies of the Accounting Program of the Islamic University of Indonesia, obtained his master'€™s and doctorate in forensic accounting from the University of Wollongong in Australia.