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Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations

Author/Moderator: Lynda Dennis, CPA, CGFO, Ph.D.
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  On-Demand | Text | See All

Recognizing fraud risks in governmental and nonprofits is challenging and complex. In addition to their public nature, these organizations often have limited support staff or staff with limited accounting expertise, which leads to less than effective fraud prevention and detection programs as well as increased opportunities for fraud.

This CPE course uses a combination of examples, explanations, and case studies, to give you insight into the frauds most common to government and NFPs, and strategies for what prevention and detection procedures to use in responding to these fraud risks. It also discusses how auditors can address their responsibilities with respect to fraud in a governmental or not-for-profit financial statement audit.

Topics Discussed:

  • GAAS and GAGAS standards related to the auditor’s responsibility with respect to fraud in a financial audit
  • Identifying areas where fraud is most likely to occur in government and nonprofit organizations
  • Insight into fraud programs and controls that are effective in addressing fraud risk in governmental and not-for-profit organizations

Learning Objectives:
When you complete this course, you will be able to:

  • Recognize common fraud schemes often perpetrated in governmental and not-for-profit organizations.
  • Understand the auditor’s responsibility with respect to fraud in a financial statement audit.
  • Develop strategies to prevent, deter, and/or detect fraud.
  • Determine audit procedures effective in addressing the risk of material misstatement due to fraud in government or NFP financial statements.

Who Will Benefit?
Auditors and financial staff of governmental and not-for-profit organizations

Prerequisite: Knowledge of government and not-for-profit sectors

Advanced Preparation: None.

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NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: Text - 7.5; On-Demand - 4.5
Yellow Book Hours: Text - 7.5; On-Demand - 4.5
Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations
Text , 2015
Product# 746280
Availability: In Stock
Regular:$169.00
AICPA Member:$129.00
Your Price:$169.00
Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations
CPE On-Demand , 2014
Product# 164100
Availability: Online Access 1 Year
For registered users only
Regular:$95.00
AICPA Member:$75.00
Your Price:$95.00
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