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Wednesday, July 14, 2021 Live Webcast

Real-World Fraud Found in Governments and Not-for-Profits (E2107091)

8:30 AM - 4:30 PM EDT

Registration: 8:00 AM EDT

webcast

ON24

8.0 CPE Credits in AA

OVERVIEW

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.

This course features a live instructor and has been specifically designed for the NJCPA.

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

INSTRUCTOR

Philip Marciano

Philip Marciano, CPA, CGFM

Senior Manager

Marks Paneth LLP

Phil Marciano, CPA, is a Senior Manager within the Professional Standards Group at Marks Paneth LLP. He specializes in the quality reviews of audits of governments and nonprofit organizations, including Uniform Guidance (formerly OMB A-133) audits. The Professional Standards Group is responsible for monitoring quality control as mandated by professional standards. Specifically, he is part of a team that reviews all attest engagements, provides consultation on accounting and attestation matters, tests and monitors the firm’s quality review policies and procedures, and develops and delivers training material related to accounting and auditing standards, ethics and industry-specific matters.

Prior to joining Marks Paneth, Mr. Marciano gained several years’ experience with a mid-sized CPA firm on Long Island, providing accounting and auditing services to his clients within the government, education and nonprofit arenas. His experience includes engagements involving audit, attest and assurance services, Government Auditing Standards, Uniform Guidance, risk assessments, and internal control studies. He has led training seminars for his clients and professional staff on various topics. He has given seminars on behalf of the New York State Government Finance Officers Association, New York State Association of School Business Officials, and the Institute of Internal Auditors (Long Island Chapter) on various subjects including governmental and nonprofit accounting/auditing. Mr. Marciano is also an instructor for the AICPA.

PRICING

$289.00 - Member

$439.00 - Nonmember

AICPA members receive a discount of $30 for this event.

Register Today


Note: Online pre-registration will close on July 14 at 8:00 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

American Institute of CPAs

Qualifies For

  • Yellow Book