Author(s)
Lynda M. Dennis, CPA, CGFO, PhD

Publisher:
AICPA

    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

    Intermediate

  • CPE Credit

    0

  • Course acronym

  • Prerequisites

  • Course duration

    4 Hours

Real Frauds Found in Government

SKU: CL4RFGO_19A_2 Category: Tags: , , ,
Analyzing several unique frauds that occurred in the sector, this course offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies.
$95.20
Hurry up, special offer for a limited time only.
blankTopics discussed

Misappropriation of assets and benefits
External financial reporting
Cyber fraud
Improper use of procurement cards
Management override

blankLearning objectives

Determine how interim fraudulent reporting may affect 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 topics discussed to form conclusions on indications of fraud, abuse, and weaknesses in internal control.

blank Who will it benefit?

Auditors and accounting and financial professionals of governmental entities