Financial Fraud in Government

$49.00 each

Instructional Method

CPE Credits

Experience Level

Group Interactive Based

02

Basic

Course ID

Field of Study

Author or Speaker

MM-333.19

Auditing

Michael Morgan


Course Description:

The Fraud Triangle – Donald Cressey (1953)

Opportunity, Incentive or Pressure, and Rationalization or Attitude

 

Discrepancy between pay for government employees versus the private sector occasionally rationalize the misappropriation as compensation to make salary “equal”. A manager uncovered fraud when his bookkeeper unexpectedly missed a few days of work and he opened a bank statement.  While looking through canceled checks from the statement he was shocked, made a few phone calls and ended up bringing in a forensic accountant.  What type of fraud is this? How does fraud like this occur? What actions could have been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

We will discuss the following types of fraud
  • Personnel Fraud
  • Interim Reporting Fraud
  • Personal Use of Public Assets
  • Management Override
  • Misappropriation of Assets
  • Procurement Cards
COURSE IS DESIGNED FOR:
Accounting Professionals at all levels desiring to remain up-to-date
PREREQUISITE
Basic Knowledge in Auditing and Fraud
ADVANCE PREPARATION
NONE
NASBA/QAS APPROVED
YES
IRS APPROVED
NO
CFP APPROVED
NO
CTEC APPROVED
NO

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