Course ID: RFGN

Real-World Fraud Found in Governments and Not-for-Profits

What do you think of when you hear the word “fraud?” Are you concerned for your clients or your organization? Through a comprehensive learning approach using examples, explanations of audit standards and informative case studies, you will learn about real-world government and NFP fraud, including cyber fraud, and your responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive practice is not always easy, this course will highlight frauds headlining today’s news and sharpen your forensic skills with techniques to help you identify behavior tendencies which may lead to fraudulent activity.


LEARNING OBJECTIVES
  • Determine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.
  • Identify the auditor’s responsibility with respect to fraud in a financial statement audit.
  • 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.
  • Identify how donated assets and capital assets might be misappropriated.

MAJOR TOPICS
  • Misappropriation of assets and benefits
  • Cyber fraud
  • Personnel fraud
  • Grant expense allocations
  • GAAS and GAGAS standards related to auditor’s responsibility
  • Management override
  • Fictitious employees and vendors

DESIGNED FOR
Auditors and accounting and financial professionals of governmental and not-for-profit entities

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
 

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