Fraud Risk in Governmental and Not-for-Profit Organizations
Lynda Dennis, "Fraud Risk in Governmental and Not-for-Profit Organizations"
English | ISBN: 1119509130 | 2018 | 144 pages | PDF | 2 MB
English | ISBN: 1119509130 | 2018 | 144 pages | PDF | 2 MB
Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due. Their public nature, limited support staff, and staff with limited accounting experience can result ineffective fraud prevention and detection programs and increased opportunities for fraud.
This CPE course uses a combination of explanations and examples to help you understand the frauds most common in governments and nonprofits, as well as what prevention and detection procedures are most effective in responding to these fraud risks. It also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.
Learning Objectives
This course will prepare you to:
Execute the auditor's responsibilities with respect to fraud in a financial statement audit
Implement strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations
Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governments and NFPs