2025 Governmental Entities and Cyber Frauds
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
The cyber attacks faced by government can be different than those faced by private businesses. Many government entities have budget issues when implementing cybersecurity measures due to the lack of appropriations from the legislative body. This course is designed for individuals who would like to obtain a basic understanding of how cyber fraud affects governmental entities. We will discuss various types of cyber frauds and the methods criminals use to attack government IT systems. Examples of real-world cases will be provided to help develop an understanding of the risks governments face from cyber fraud. We will review internal controls that can help to prevent and detect cyber fraud in governmental entities.
This course is appropriate for CPAs, CFEs, internal auditors, CIAs, CMAs, MAFFs, CFFs, CGMAs, external auditors, managers, and CFOs.
Publication Date: September 2025
Topics Covered
- Fraud Review
- Technology & Cyber Fraud Risk
- Fraud Statistics
- Government IT Issues
- Cybersecurity Risk Managment
- FISMA
Learning Objectives
- Identify cyber frauds that could affect governments
- Identify the red flags for cyber frauds
- Identify internal controls to prevent cyber fraud
- Identify internal controls to detect cyber frauds
- Identify the government entity that experienced the largest data breach
- Identify the largest contributor to information security incidents at federal agencies in 2023
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (Governmental) (2 hours)
Program Prerequisites
None
Advance Preparation
None
