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Webcast: Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Org (WBFRGN415)
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Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples, explanations of audit standards, and case studies, obtain an underst

9/18/2015
When: 09/18/2015
12:00 PM until 4:00 PM
Where: Webcast
Presenter: Lynda M. Dennis CPA, CGFO, PhD


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Registration Fees
Members $149
Non-Members $199

CPE: 4 hours
Level: Intermediate
Vendor: AICPA
Category: Government & Nonprofit
Prerequisites: Knowledge of government and not-for-profit sectors
Advanced prep: None

Who should attend: Auditors and financial staff of governmental and not-for-profit organizations

Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples, explanations of audit standards, and case studies, obtain an understanding of the frauds most commonly perpetrated in government and not-for-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.

Objectives

When you complete this course you will be able to:

  • Recognize common fraud schemes often perpetrated in governmental and not-for-profit organizations.
  • Understand the auditor’s responsibility with respect to fraud in a financial statement audit.
  • Develop strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations.
  • Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governmental and not-for-profit organizations.
Topics
  • GAAS and GAGAS standards related to the auditor’s responsibility with respect to fraud in a financial audit.
  • Recognize areas where fraud most likely occurs in governmental and not-for-profit organizations.
  • Fraud programs and controls that may be effective in addressing fraud risks in governmental and not-for-profit organizations.

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