Frequent Frauds Found in Not-for-Profits (FFGN16)
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When: 8/26/2016
8:30 AM until 4:30 PM
Where: LCPA - Training Facility
2400 Veterans Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: David Mosley

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Acronym FFGN
CPE 8 hours
Vendor AICPA
Government Accounting & Auditing
Level Intermediate
Prerequisite Knowledge of government and not-for-profit sectors
Adv Prep None
Yellow Book Yes
Who should attend

Auditors and financial staff of governmental and not-for-profit organizations

Registration Early Bird
(through 8/11)
(after 8/11)
Member $289 $339
CPA Non-Member $389 $439

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

AICPA members receive an additional $30 off the registration fee for this course.

Discount made at the time of checkout. Qualifying members should have received a promo code via email – if you are unsure whether you qualify, or you lost/never received your code, please call the LCPA Member Service Center at 504.464.1040 or 800.288.5272.

What common frauds occur in governments and not-for-profits and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the governmental and not-for-profit environments.


  • Determine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.
  • Recall how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
  • Recognize potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.
  • Recall how management override of internal controls can lead to possible fraud.
  • Recall how bribes and kickbacks may occur.
  • Recognize how donated assets and capital assets in general might be misappropriated.


  • Interim financial reporting
  • Misappropriation of benefits
  • Personnel fraud
  • Grant expense allocations
  • Management override
  • Pledges and contributions
  • Personal use of public assets
  • Fictitious employees
  • Misappropriation of assets