Frauds in governments are as unique as government entities themselves. Through a comprehensive learning approach using examples, explanations of audit standards and informative case studies, learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government fraud,. This course analyzes several unique frauds which occurred in the government sector.
Course ID: CL4RFGO
Real-World Frauds Found in Governments
- 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 topics discussed to form conclusions on indications of fraud, abuse, and weaknesses in internal control.
- Misappropriation of assets and benefits
- Personal use of public assets
- Cyber fraud
- Personnel fraud
- Grant expense allocations
- Improper use of procurement cards
- GAGAS standards related to auditor’s responsibility
DESIGNED FORAuditors and accounting and financial professionals of governmental entities
FIELD OF STUDY
- Auditing (Gvmt)