Description
Explore the legal statutes on fraud. Learn both the legal and layman's definitions of fraud, and the nature, causes and types of white-collar crimes. Become familiar with your professional audit responsibilities for designing audit procedures to detect fraud. Discover the role of internal controls and supervision in preventing fraud and become familiar with audit procedures proven effective in detecting fraud. Discuss the role of auditors in reporting illegal acts and working with investigators to prosecute fraud. Practice fraud detection methods in case exercises. This course is part of the Certified Government Auditor (CGA) program, Level 1.Duration
2 days
Level
IntermediateWho Should Attend?
Auditors with financial and performance auditing experience and who seek a practical professional approach to fraud prevention and detection. Program and financial managers will also find the course beneficial.Credits
1.2 CEU's, 16 CPE'sLearning Outcomes
Define fraud and explain its five elements
Describe the classic fraud schemes
Cite auditor responsibilities for the prevention and detection of fraud
Describe where and how fraud is committed and who commits it
Identify indicators/red flags and detection techniques associated with fraud
Describe the criminal statutes related to fraud
Describe the federal rules of evidence for prosecuting fraud
Identify factors of auditor cooperation with investigators; timing and content of investigative referrals
