Real-World Fraud Found in Governments & Not-for-Profits

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  • Date/Time
    • Jun 26, 2020
    • Sign In: 7:45am (MT)
    • Program: 8:00am - 3:45pm (MT)
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  • Location
    • ISCPA Enrichment Center
      1649 W Shoreline Drive #202
      Boise, ID 83702
    • Map
  • Credits
    • 8.00
  • Credit Type(s)
    • Auditing - Governmental (8.00)
  • Prerequisites
    • Knowledge of government and not-for-profit sectors

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Accounting & Auditing
    • Government
  • Message
    • 1/2 hour lunch included

Description

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 examples and informative case studies, you will learn about real-world government and not-for-profit fraud, including cyber fraud, and your responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive practice is not always easy, this course will highlight frauds headlining today’s news and sharpen your forensic skills with techniques to help you identify behavior tendencies which may lead to fraudulent activity.

Designed For

  • Auditors and accounting and financial professionals of governmental and not-for-profit entities
  • Objectives

  • Determine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.
  • Identify the auditor’s responsibility with respect to fraud in a financial statement audit.
  • Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.
  • Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.
  • Determine how management override of internal controls can lead to possible fraud.
  • Highlights

  • Misappropriation of assets and benefits
  • Cyber fraud
  • Personnel fraud
  • Grant expense allocations
  • Management override
  • Pledges and contributions
  • Procurement cards
  • Advanced Prep

  • Download manual and test usability prior to morning of seminar
  • Register Now

    Or Attend Online

    Leaders

    Robert Moody

    As the Firm's designated audit quality partner over the government practice, have primary responsibility for client service and quality in this area. More than 20 years experience in government accounting, auditing and reporting as both a client and now as a service provider.

    Specialties

    Governmental accounting, auditing and reporting. Internal control and compliance requirements for governmental reporting and under OMB Circular A-133. Practical solutions to challenges for small governments.

    Teaches governmental accounting and auditing topics for the AICPA.

    Experience

    Partner Talbot, Korvola & Warwick, LLP
    Privately Held; 51-200 employees; Accounting industry February 2004 – Present (9 years 11 months) Lake Oswego, Oregon Client responsibilities in assurance services to state and local governments in Oregon, Washington and Alaska.

    Assistant Finance Director City of Wilsonville
    Government Agency; 51-200 employees; Government Administration industry 2000 – 2004 (4 years) Responsibilities over budget and audit cycles; financial project management and implementation of accounting and reporting standards.

    Finance Director City of Sherwood, Oregon
    1998 – 2000 (2 years)

    Skills & Expertise Auditing
    Internal Controls
    Government
    Financial Reporting
    Compliance

    Education Western Washington University Bachelors, Accounting
    1981 – 1986

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