Course ID: FFGN

Frequent Frauds Found in Governments and Not-for-Profits

What common frauds occur in governments and not-for-profits and how can this fraud be avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the governmental and not-for-profit environments.


LEARNING OBJECTIVES
  • Determine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.
  • Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
  • Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.
  • Determine how management override of internal controls can lead to possible fraud.
  • Analyze how bribes and kickbacks may occur.
  • Identify how donated assets and capital assets in general might be misappropriated.

MAJOR TOPICS
  • Interim financial reporting
  • Misappropriation of benefits
  • Personnel fraud
  • Grant expense allocations
  • Management override
  • Pledges and contributions
  • Personal use of public assets
  • Fictitious employees
  • Misappropriation of assets

DESIGNED FOR
Auditors and financial staff of governmental and not-for-profit organizations

FIELD OF STUDY
Auditing (Gvmt)

PREREQUISITES
Knowledge of government and not-for-profit sectors

COURSE PRODUCER
AICPA

CPE CREDITS
8.0

LEVEL
Intermediate

This course is available for your group as:

Group Live On-Demand
 

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Or, contact BLI: 888-481-3500 or learn@blionline.org