The cases of fraud in government are as unique as government entities themselves. Through a comprehensive learning approach using examples, explanations of audit standards, and informative case studies, you will learn about real-world government fraud, including cyber fraud, and the responsibilities involved in dealing with government fraud. This course analyzes several unique cases of fraud that occurred in the government sector.
Learning Objectives
Determine how interim fraudulent reporting may affect 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 topics discussed to form conclusions on indications of fraud, abuse, and weaknesses in internal control.
Key Topics
Misappropriation of assets and benefits
External financial reporting
Cyber fraud
Improper use of procurement cards
Management override
Who will it benefit?
Auditors and accounting and financial professionals of governmental entities
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