NASBA Field of Study
Misappropriation of assets and benefits
External financial reporting
Improper use of procurement cards
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.
Auditors and accounting and financial professionals of governmental entities