The Fraud Awareness for Government Auditors – Video Course includes an online video and self study e-book for 6 hours of CPE credit.
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?
This video will open your eyes to the wide variety of fraud that could be relevant to your audit objective. Leita Hart-Fanta, CPA will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to Yellow Book Government Auditing Standards.
Course objectives include:
- Identify the fraud guidance available to you
- Differentiate between auditors and investigators
- Define bad behaviors based on auditing criteria
- Categorize the three main types of fraud by using the fraud tree to heighten your fraud awareness
- Distinguish between the four major types of corruption and their subcategories
- Differentiate between schemes to misappropriate cash
- Recognize elements of the internet fraud tree
- Define the due diligence procedures regarding fraud
- Distinguish among the three parts of the classic fraud triangle
- Identify fraud prevention controls all entities should have in place
Program level: Intermediate
Instructional method: Video with online qualified assessment. QAS SS
NASBA Category of Study: Auditing (Governmental)
Advance preparation: None
Who should attend: Auditors
Prerequisites: One or more years of government auditing experience
CPE Credit Hours: 6
Author: Leita Hart-Fanta, CPA, CGFM, CGAP
This course does qualify for the 24 hour Yellow Book CPE requirement.
Questions? You can find our FAQ here.