Common Frauds in Governmental Entities

Author: Robert K Minniti

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