This course is designed for individuals who would like to obtain a basic understanding of how fraud affects governmental entities. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real world cases will be provided to help develop and understanding of the risks involved. Participants will be introduced to the fraud triangle and occupational fraud with an emphasis on fraud in governmental entities. We will review internal controls that can help to prevent and detect fraud in governmental entities.
Publication Date: March 2020
Designed For
CPAs, CFEs, CFOs, directors, department managers, auditors, bookkeepers, staff accountants and others working with governmental entities.
Topics Covered
- Basic understanding of how fraud affects governmental entities
- Various types of frauds and how the criminals commit the frauds
- Legal and ethical implications involved
- Real world cases of the risks involved
- Introduction to the fraud triangle
- Occupational fraud with an emphasis on fraud in governmental entities
- Review internal controls that can help to prevent and detect fraud in governmental entities
Learning Objectives
- Recognize how fraud affects governmental entities
- Identify and apply the methodologies for detecting fraud in governmental entities
- Implement internal controls to help prevent and detect fraud in governmental entities
- Recognize how much fraud costs various industries
- Identify government fraud risks
- Identify examples of a conflict of interest
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (Governmental) (1 hour), Auditing (Governmental) (1 hour)
Program Prerequisites
None
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.