September 25, 2023


Live Webcast


8 CPE

Real-World Fraud Found in Governments and Not-for-Profits

September 25, 2023
Live Webcast
8 CPE

Real-World Fraud Found in Governments and Not-for-Profits

  • View Bio

    Instructor

    Douglas
    Warren

    View Bio

Learning Objectives

• Determine how interim fraudulent reporting may impact 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 potential ways to follow up on noted indications of fraud, abuse,
and weaknesses in internal control.

• Determine how management override of internal controls can lead to
possible fraud.

Major Topics

• Misappropriation of assets and benefits

• Cyber fraud

• Personnel fraud

• Grant expense allocations

• Management override

• Pledges and contributions

• Procurement cards

• External financial reporting

• Overtime fraud

CPE Credits Available

8 CPE
4
Auditing
4
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Knowledge of government and
not-for-profit sectors

Advanced Preparation

None

Intended Audience

Auditors and accounting and
financial professionals of
governmental and not-for-profit
entities

Provider

AICPA

This event has ended.