Course ID: IAR4

Identifying and Addressing the Risk of Fraud in Nonprofit Organizations

This 4-hour module will help auditors and those working in nonprofit organizations to identify and address the most common fraud and abuse schemes that are perpetrated against them. Using a case study format, participants will learn how these fraud schemes can be prevented and detected. The issue of fraud is especially important to understand in an economy where incentive and pressure to commit a fraudulent act is intensified. This course has been updated with a discussion on the important changes in the COSO Framework 2013 and COSO white papers on board governance and cyber fraud and 2016 statistics from the Association of Certified Fraud Examiners. It has also been updated for the AICPA’s SAS No. 132 on the auditor’s consideration of an entity’s ability to remain a going concern.


LEARNING OBJECTIVES
  • Participants will be able to identify situations where there is a risk of fraud and create ways to prevent and detect them.

MAJOR TOPICS
  • Identification of fraud risk
  • Major fraud schemes
  • Internal controls that are responsive to those risks

DESIGNED FOR
Auditors of nonprofit organizations and CPAs working in the nonprofit industry.

FIELD OF STUDY
Auditing

PREREQUISITES
None

COURSE PRODUCER
Loscalzo Associates

CPE CREDITS
4.0

LEVEL
Basic

This course is available for your group as:

Group Live
 

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