An Auditor’s Responsibilities for Fraud in the Government Environment – June 2023

Description

$425 for a terrific 2-day course for 8 hours of CPE

The Yellow Book places responsibility on you, as an auditor, to design your 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 according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid fraud in the future.

Course objectives include:

• Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment
• Identify the fraud guidance available to you
• Differentiate between auditors and investigators
• Identify reportable conditions and bad behaviors based on auditing criteria
• Define the due diligence procedures regarding fraud
• Distinguish among the three parts of the classic fraud triangle
• Identify common flaws in an organization that provide an opportunity for fraud to occur
• Categorize the three main types of fraud by using the fraud tree
• Recognize elements of the internet fraud tree
• Identify fraud risks regarding an audit subject using the fraud tree and the audit risk model
• Select controls in the workplace to prevent fraud

Recommended CPE credit: 8 hours
NASBA Category of Study: Auditing (Governmental)
Program level: Intermediate
Advance Preparation: None
Prequisites: One or more years of government auditing experience
Instructional method: Webinar (Group Internet Based)
Instructor: Leita Hart-Fanta, CPA, CGFM, CGAP
Class Size Limit: 30
Who should attend: Auditors

Date: June 1-2, 2023 (Thursday-Friday)
Time: 12:00pm-4:00pm CENTRAL