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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, including cyber fraud, and your
responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive
practice is not always easy, this course will highlight frauds headlining today’s
news and sharpen your forensic skills with techniques to help you identify behavior
tendencies which may lead to fraudulent activity.
• 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.
• Misappropriation of assets and benefits
• Cyber fraud
• Personnel fraud
• Grant expense allocations
• Management override
• Pledges and contributions
• Procurement cards
• External financial reporting
• Overtime fraud
Auditors and accounting and
financial professionals of
governmental and not-for-profit
entities
Knowledge of government and
not-for-profit sectors
None
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