This advanced level course provides experienced government audit professionals with in depth, practical guidance on reporting and communicating fraud, noncompliance, waste, and abuse in audits conducted under the U.S. Government Accountability Office’s Yellow Book, formally known as Generally Accepted Government Auditing Standards (GAGAS). Matters involving fraud and noncompliance carry heightened public interest, legal risk, and regulatory scrutiny, requiring auditors to apply sound professional judgment, precise documentation, and careful communication. This course is designed for auditors responsible for evaluating, reporting, and communicating sensitive and potentially contentious findings.
Participants will learn how to distinguish among fraud, noncompliance, waste, and abuse; assess significance and materiality; and determine appropriate reporting responsibilities under GAGAS and Single Audit requirements contained in Uniform Guidance (2 CFR Part 200). The course emphasizes the development of clear, well supported audit findings using the criteria–condition–cause–effect–recommendation framework and addresses the identification and reporting of questioned costs. Through realistic scenarios and peer review insights, attendees will strengthen their ability to communicate sensitive issues to management, those charged with governance, and oversight bodies with clarity, professionalism, and confidence.
Publication Date: June 2026
Designed For
This course is designed for senior‑level audit and compliance professionals who are responsible for evaluating, reporting, or communicating fraud, noncompliance, waste, and abuse in Yellow Book and Single Audit engagements.
Topics Covered
- GAGAS reporting requirements related to fraud, noncompliance, waste, and abuse
- Definitions and distinctions among fraud, noncompliance, waste, and abuse
- Evaluating the significance and materiality of identified findings
- Identifying, quantifying, and reporting questioned costs
- Developing audit findings using criteria, condition, cause, effect, and recommendation
- Reporting fraud and noncompliance, including internal control implications
- Compliance reporting requirements under GAGAS and Uniform Guidance
- Single Audit reporting considerations, including the Schedule of Findings and Questioned Costs (SFQC)
- Reporting on internal control over compliance
- Legal, ethical, and confidentiality considerations when reporting sensitive issues
- Communicating fraud, illegal acts, and misconduct concerns to management and those charged with governance
- Documentation requirements supporting reported findings
- Common reporting deficiencies related to fraud and noncompliance identified through peer review
Learning Objectives
- Differentiate among fraud, noncompliance, waste, and abuse in a government audit context
- Evaluate the significance and materiality of identified issues and determine appropriate reporting actions
- Develop complete and well supported audit findings, including questioned costs, using the criteria–condition–cause–effect–recommendation framework
- Apply GAGAS and Single Audit reporting requirements related to fraud and noncompliance
- Communicate sensitive audit findings effectively and professionally to management, governance, and oversight bodies
Level
Advanced
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
Participants should have prior experience with Yellow Book (GAGAS) audits, including audit planning, fieldwork, and familiarity with Single Audit reporting requirements.
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.