Through an informative case study approach, this CPE course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Recognizing fraudulent or deceptive practices is not always easy, but this CPE course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities, and provide ways to help you avoid them.
- 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
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.
Who Will Benefit?
- Auditors and accounting financial professionals of governmental and nonprofit organizations
Prerequisite: Knowledge of government and not-for-profit sector
Advanced Preparation: None