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CPE for Government Auditors

Auditing for Fraud in the Government Environment

WHAT PEOPLE SAY ABOUT THIS SEMINAR

“Leita was extremely knowledgeable of the subject matter. She also had was of simplifying the concepts to their base elements. This method made it very easy to grasp the concepts that were presented. For and introductory course, I find that clarity and simplicity key.”
- March 2013

“Course met the objectives of the class and provided a clear presentation of the materials. Overall, it was a very educational class.”
- March 2013

“It was an GREAT course with a GREAT Instructor.”
- March 2013

“She was a fabulous instructor. She kept the course material relevant and entertaining at the same time. She did an excellent job of teaching appropriate material while intertwining interesting stories. She was very polite to all of the students and welcomed everyone’s input and questions.”
- March 2013

“The instructor was knowledgeable on the subject and presented the material in an interesting fashion. I learned a lot from this instructor.”
- March 2013

“Leita made a dry subject interesting and imparted a great deal of information.”
- March 2013

The Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?

In this course, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work.

Objectives:

  • Apply Yellow Book and GAAS requirements regarding fraud to your engagement
  • Distinguish between fraud, abuse, and non-compliance
  • Explain what to look for– using the CFE’s fraud tree and fraud triangle
  • Apply fraud risk assessment techniques
  • Design resulting audit methodologies

Who should attend: Auditors conducting audits under GAO’s Yellow Book Auditing Standards

Program level: Basic

Prerequisites: No prerequisites or advance preparation required

Delivery method: Group live

Recommended CPE credit: 8 hours

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