Course ID: CL4FGOV

Frequent Frauds Found in Governments


What are some of the common frauds that occur in governmental organizations and how could they have been avoided? Through an informative case study approach, this course illustrates frauds that make headlines and damage the reputations of governments. Rather than speaking generically about fraud, this course analyzes several unique frauds that occur in the governmental sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to detect possible fraudulent activities in the governmental environment.


LEARNING OBJECTIVES
  • Analyze 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.
  • Use topics discussed to form 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.

MAJOR TOPICS
  • Interim financial reporting
  • Personnel fraud
  • Management override
  • Personal use of public assets
  • Misappropriation of assets
  • Procurement cards

DESIGNED FOR
Auditors and financial staff of governmental organizations

PREREQUISITES
Knowledge of governmental accounting and reporting

COURSE PRODUCER
AICPA

CPE CREDITS
4.0

LEVEL
Intermediate

This course is available to be scheduled as:

Group Live On-Demand Self Study Self Study: On-line
 

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