Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.
Product Code
1000005099-141218
Credit Type
CPE: 2
CPE-AA: 2
CPE-GT: 2
CPE-Technical: 2
CPE-YB: 2
Intended Audience
CPAs and other financial professionals preparing the type of work described.
NASBA Field of Study
Auditing (Governmental)
Level of Difficulty
Intermediate
Prerequisites
None
Advance Preparation
None
Learning Objectives
Recall real-world frauds occurring in not-for-profit entities and governments
Describe useful fraud prevention tools
Explain how real-world frauds were detected
Major Subjects
Best practices for fraud prevention and detection
Common fraud schemes in nonprofit and government entities including cash misappropriation, payroll fraud, vendor fraud, falsified billings, improper use of credit cards or purchase cards, the redirection of cash and non-cash contributions, personal use of assets, the redirection of grant benefits, other grant related fraud, travel and expense reporting fraud
Additional Details
This prerecorded broadcast is provided through our partnership with ACPEN. The Instructor will be available via the chat feature.