In today’s digital era, characterized by complex economic and tax-related crimes, auditors must possess robust technical abilities and soft skills. In the FEB UGM Anti-Fraud 101 Podcast titled “Key Leadership Skills for Forensic Auditors,” Ramzil Huda, S.E., M.IntTax. Ak., C.A., an expert with a background in intelligence and investigation, shared unique insights into the essential skills needed to tackle tax-related crimes and the pivotal role forensic technology plays.
As the Head of the Intelligence Section in the Field of Examination, Collection, Intelligence, and Investigation at the Directorate General of Taxes of the Republic of Indonesia, Ramzil discussed the skills crucial to a successful tax audit process. These include problem-solving abilities and leadership skills. “Problem-solving skills, leadership, and a solid foundation in education and knowledge are necessary to conduct an effective audit,” he explained.
Ramzil also highlighted the importance of combining planning and managerial skills, especially in assigning tasks according to team members’ expertise and managing time to meet deadlines. “Managerial skills are vital for understanding each team member’s expertise, especially when dealing with complex cases like fraud allegations,” he added.
He also noted that good communication skills are essential to align audit teams with management. According to Ramzil, one of the biggest challenges in his job is managing communication and coordination with his team and senior management.
As Head of Intelligence, Ramzil often encounters complex cases that require strong analytical skills. He emphasized that each region has unique characteristics within its industries – whether plantation, mining, or others – that must be thoroughly understood. This challenges investigators, who must understand and gather new data while coordinating with other agencies and law enforcement to solve cases.
Data analysis skills have become increasingly crucial in forensic audits as technology advances. Audit Command Language (ACL) is essential for data processing, especially for companies with large transaction volumes. Data processing skills in forensic auditing are expanding to include artificial intelligence (AI) and machine learning to help identify patterns in vast amounts of data.
Ramzil also highlighted emerging skills that future investigators will need to acquire. The use of technology, such as data analytics and computer forensics, will become increasingly important, especially when investigating increasingly complex tax crimes. Investigators need to understand the basics of databases, SQL, and entity-relationship tables. From there, they can develop other skills, such as programming and big data analysis. In the future, the ability to analyze and process diverse data will be an essential asset for tax crime investigators.
“Computer forensics is indeed a specialty in its own right. It’s important to understand the basics of computer forensics, even though experts usually use only specific tools. This knowledge is valuable to help auditors perform their duties more accurately,” he explained.
Throughout the session, Ramzil provided valuable insights into the dynamics of investigative work when dealing with tax cases. While technological advances have made data processing easier, conducting thorough and integrity-driven investigations remains challenging. In the future, integrating technology, such as computer forensics, into law enforcement is expected to empower investigators further as they face the ever-evolving landscape of criminal activity.
Reportage: Shofi Hawa Anjani
Editor: Kurnia Ekaptiningrum
Watch the full video: https://youtu.be/EPnhflO5Pm4
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