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.
- Auditors and accounting and financial professionals of governmental and not-for-profit entities
When you complete this course you will be able to:
- 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.
- Misappropriation of assets and benefits
- Cyber fraud
- Personnel fraud
- Grant expense allocations
- Management override
- Pledges and contributions
- Procurement cards
- External financial reporting
- Overtime fraud
Bruce Shepard, CPA Las Vegas, Nevada Bruce Shepard was most recently an assistant professor of accounting at George Fox University and an adjunct professor of accounting at the University of Oregon, prior to becoming an instructor for the AICPA in 2012.
From 2006-2010, Mr. Shepard was the Chief Financial Officer of Las Vegas Gaming, Inc. in Las Vegas, Nevada, where he had full management responsibility for all financial affairs, daily business operations, administration and human resources.
From 1985-2006, Mr. Shepard was in charge of the Middle Market Practice for PricewaterhouseCoopers, LLP in Portland, Oregon, where he served as an Assurance Partner from 1989-2006 focusing on providing proactive business advisory services to fast-growing companies. At PricewaterhouseCoopers, LLP, Mr. Shepard spearheaded over 100 acquisitions and divestitures by leading in the financial structuring and negotiations. He worked with clients to develop strategic plans for short-term and long-term growth. He assisted both start-up companies and beyond start-up companies with attaining their needed growth capital.
Mr. Shepard wrote an article, Financing Entrepreneurs, in 1999 for the Oregon Society of Certified Public Accountants. Mr. Shepard was awarded "Beta Alpha Psi Professional of the Year" in 2006 for sustained involvement with the University of Oregon.