November 6, 2018

In-Person

Loyola Graduate Center
2034 Greenspring Dr, Lutherville-Timonium, Baltimore County, Maryland 21093

8 CPE

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

November 6, 2018
In-Person
8 CPE

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

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    Instructor

    Daniel
    Bradley

    View Bio

    Daniel Bradley, CPA

    Bio

    Daniel W. Bradley, CPA

    Altoona, Pennsylvania

    Dan Bradley is a principal with the regional certified public accounting firm of Young, Oakes, Brown & Co. P.C. in Altoona, Pennsylvania. He has extensive experience in performing audits of for-profit as well as governmental and not-for-profit organizations subject to the Single Audit Act and OMB Circular A-133.  In addition, he has extensive experience dealing with entities (governmental units, not-for-profit organizations, and for-profit organizations) subject to the requirements of Government Auditing Standards. Dan holds a Commonwealth of Pennsylvania license to practice as a Certified Public Accountant, and received his Bachelor of Science degree in Accounting from Pennsylvania State University where he graduated with highest distinction.

    Mr. Bradley is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), and the Institute of Management Accountants.  He is also a long time member of the PICPA’s Local Government Accounting and Auditing Committee.  As of June 1, 2007, Mr. Bradley was elected to the PICPA’s Ethics Committee. Mr. Bradley has also served as past president of his IMA chapter, as well as serving as a member of the Executive Committee of the Pennsylvania Economy League. Mr. Bradley was a past President of the Altoona Chapter of the American Business Club as well as being a member of his local March of Dimes board.

    In addition, Mr. Bradley has previously been an adjunct associate professor at Saint Francis College in Loretto, Pennsylvania where he is a past recipient of the Continuing Education’s Instructor of the Year Award. Mr. Bradley has been a frequent speaker and panelist on various governmental and not-for-profit programs for the AICPA, numerous state societies, the St. Francis College’s CPE Department, and numerous local entities.  Mr. Bradley is a multi-year recipient of the AICPA’s Outstanding Facilitator Award.

What do you think of when you hear the word “fraud?” Are you concerned for your clients or your organization? Through a comprehensive learning approach using examples, explanations of audit standards and informative case studies, you will learn about real-world government and NFP fraud, including cyber fraud, and your responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive practice is not always easy, this course will highlight frauds headlining today’s news and sharpen your forensic skills with techniques to help you identify behavior tendencies which may lead to fraudulent activity.

Learning Objectives

Upon completion of the course, participants will be able to:

  • 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.
  • Identify how donated assets and capital assets might be misappropriated.

Major Topics

  • Misappropriation of assets and benefits
  • Cyber fraud
  • Personnel fraud
  • Grant expense allocations
  • GAAS and GAGAS standards related to auditor’s responsibility
  • Management override
  • Fictitious employees and vendors

CPE Credits Available

8 CPE
8
Auditing (Governmental)

Loyola Graduate Center

2034 Greenspring Dr, Lutherville-Timonium, Baltimore County, Maryland 21093

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Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Government
  • Nonprofit / Not-For-Profit

Prerequisites

Knowledge of government and not-for-profit sectors

Intended Audience

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

Provider

AICPA

This event has ended.