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Frequent Frauds Found in Governments and Not-for-Profits

Author/Moderator: Lynda Dennis, CPA, CGFO, Ph.D.
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Available Formats:  Text | On-Demand | See All

What common frauds occur in governments and not-for-profits 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 government and not-for-profit organizations.

Topics Discussed:

  • Interim financial reporting
  • Misappropriation of benefits
  • Personnel fraud
  • Grant expense allocations
  • Misappropriation of assets
  • Management override
  • Bribes and kickbacks
  • Fictitious employees
  • Pledges and contributions
  • Donated assets

Learning Objectives:
When you complete this course you will be able to:

  • 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.
  • Describe how bribes and kickbacks may occur.
  • State how donated assets and capital assets in general might be misappropriated.

Prerequisite: Experience and knowledge of government and not-for-profit sectors

Advanced Preparation: None

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NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: Text, 9; On-Demand, 6
Yellow Book Hours: Text, 9; On-Demand, 6
Frequent Frauds Found in Governments and Not-for-Profits
Text , 2014
Product# 733318
Availability: In Stock
Regular:$206.25
AICPA Member:$165.00
Your Price:$206.25
Frequent Frauds Found in Governments and Not-for-Profits
CPE On-Demand , 2014
Product# 163070
Availability: Online Access 365 Day
For registered users only
Regular:$181.25
AICPA Member:$145.00
Your Price:$181.25
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