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Frequent Frauds Found in Governments

Author/Moderator: Lynda Dennis, CPA, CGFO, Ph.D.
Publisher: AICPA
Availability: In Stock
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Previously Titled: Frequent Frauds in Governments: Common Frauds Found in Governments

What are some of the common frauds that occur in governmental organizations 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 governments. Rather than speaking generically about fraud, this course analyzes several common frauds that occur in the governmental sector.

Topics Discussed  
  • Interim financial reporting
  • Personnel fraud
  • Management override
  • Bribes and kickbacks
  • Misappropriation of assets
  • Procurement cards
  • Personal use of public 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.

Prerequisite:  Knowledge of government sector

Advanced Preparation: None

NASBA Field of Study: Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: Text, 5; On-Demand, 3.5
Yellow Book Hours: Text, 5; On-Demand, 3.5
Frequent Frauds Found in Governments
Product# 734316
Availability: In Stock
AICPA Member:$135.00
Your Price:$168.75
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