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Frequent Frauds Found in Governments

Author/Moderator: Lynda Dennis, PhD, CPA, CGFO
Publisher: AICPA
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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 CPE course illustrates common frauds that make headlines and damage the reputations of governments.

Rather than speaking generically about fraud, this course analyzes specific frauds that occur most commonly 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 uncover fraudulent activities in the governmental environment.

Topics Discussed  
  • Interim financial reporting
  • Personnel fraud
  • Management override
  • Bribes and kickbacks
  • Misappropriation of assets
  • Procurement cards
  • Personal use of public assets

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

  • Examine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.
  • Examine how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
  • Consider potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.
  • Explain how management override of internal controls can lead to possible fraud.

Who Will Benefit?

  • Auditors and financial professionals of governmental organizations

Prerequisite: Auditors and financial staff of governmental organizations

Advanced Preparation: None

NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: 4
Yellow Book Hours: 4
Frequent Frauds Found in Governments
Text , 2015
Product# 734317
Availability: In Stock
AICPA Member:$99.00
Your Price:$129.00
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