What do you think of when you hear the word “fraud?” Are you concerned for your clients or your organization? Through a comprehensive learning approach using informative case studies, you will learn about real-world government and not-for-profit fraud and your responsibilities when dealing with fraud. 

Cover a range of fraud types, including management override, cyber fraud, procurement and contracting fraud, external financial reporting and personnel fraud. Recognizing fraudulent activity is not always straightforward; equip yourself with the knowledge required to identify potential fraud indicators.

Learning Objectives
• Recognize how expense allocation policies can be circumvented and lead to possible fraud. 
• Identify how various board incentives and mandates may be possible indicators of fraud
• Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse. 

Topics Discussed
• Misappropriation of assets and benefits
• Cyber fraud
• Personnel fraud
• Grant expense allocations
• Management override
• Pledges and contributions
• Procurement cards
• External financial reporting
• Overtime fraud

MATERIALS
This conference is a paperless conference and all materials will be available electronically as PDFs. Materials will be available for download in advance and participants will receive an email when they are available. For more information about eMaterials, visit ematerials.gscpa.org.