This program is targeted towards auditors and other financial professionals charged with oversight and management of financial records.
The American Institute of CPAs (AICPA) and the Government Accountability Office's (GAO) Yellow Book places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?
In this course, the taxonomy of fraud will be discussed as well as how to do your best to uncover it and document your work in compliance with auditing standards.
At the conclusion of this course, participants will be able to:
- Apply Yellow Book and GAAS requirements regarding fraud to your organization;
- Distinguish between fraud, abuse, and non-compliance;
- Explain what to look for– using the CFE’s fraud tree and fraud triangle;
- Apply fraud risk assessment techniques; and,
- Design resulting audit methodologies.