CANCELLED: Frequent Frauds Found in Governments (111259A-15)
Description
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 course illustrates common frauds
that make headlines and damage the reputations of governments. Rather
than speaking generically about fraud, this course analyzes several
common frauds that can be unique to and occur 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.
Learning Objectives
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.
Major Topics
Interim financial reporting
Personnel fraud
Management override
Bribes and kickbacks
Misappropriation of assets
Procurement cards
Personal use of public assets
Course Level
Intermediate
CPE Field of Study
Auditing (Governmental)
4
Prerequisites
Knowledge of governmental accounting and reporting