Overview

8.0 Credits
IN-PERSON

When not-for-profit entities and governments fall prey to fraud and abuse it breaks the hearts of donors and taxpayers. Focus on the common types of fraud and abuse that occur in not-for-profit entities and governments and address the auditor's responsibilities related to fraud and abuse. Materials utilize a highly illustrative format to increase concept comprehension and retention.

Objectives

* Confidently and efficiently comply with the GAAS and Yellow Book requirements related to fraud and abuse * Improve your awareness of real-world frauds occurring in not-for-profit entities and governments * Implement useful fraud prevention tools * Perceive how real-world frauds were actually discovered

Major Topics

* The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit * The current Yellow Book requirements related to fraud and abuse * Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments * Recent frauds that occurred in not-for-profit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud * Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers' compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets * Tools for fraud prevention and detection

Prerequisite

Basic knowledge of the not-for-profit and government environment

Advanced Preparation

None

Sessions

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Friday, July 20, 2018

General Sessions

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