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 and informative case studies, you will learn about real-world government and not-for-profit fraud. Topics include cyber fraud as well as your responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive practice is not always easy, this course will highlight frauds in today’s headlines and sharpen your forensic skills, featuring techniques to help you identify behavior tendencies that may lead to fraudulent activity.
DESIGNED FOR
Auditors and accounting and financial professionals of governmental and not-for-profit entities
BENEFITS
- 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.
HIGHLIGHTS
- Misappropriation of assets and benefits
- Cyber fraud
- Personnel fraud
- Grant expense allocations
- Management override
- Pledges and contributions
- Procurement cards
- External financial reporting
- Overtime fraud
COURSE LEVEL
Intermediate
PREREQUISITES
Knowledge of government and not-for-profit sectors.
ADVANCE PREPARATION
None
ADDITIONAL NOTES
- Qualifies for Yellow Book Credit