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CPE for Government Auditors

An Auditor’s Responsibilities for Fraud in the Government Environment




$145 includes self-study manual and online quiz for 11.5 hours of CPE credit.


“I will have your list of questions to ask about fraud with my staff. It’s a really nice list.” -CPA in public practice, May 2015

“I like the examples. It makes the course seem to go by much faster than just reading through a bunch of regs.” -CPA in public practice, December 2014

“For a text that was almost 240 pages it was very easy to read. The use of real world examples throughout the chapters kept it interesting.” – Auditor, 2013

“I particularly liked the comparison of the investigator and the auditor. I teach auditing and found many ideas that I can use in my classes.” – College Professor, 2013

If you are a CPA – click here for important information!

The Yellow Book places responsibility on you, as an auditor, to design your 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, we will discuss the taxonomy of fraud as well as how to do your best to uncover it and document your work according to auditing standards. We will also explore recommendations that you can make to your clients to help them avoid fraud in the future.

Course objectives include:

  • Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment
  • Define the meaning of “design audits to detect” fraud relevant to audit objectives for financial audits and performance audits
  • Describe how to ask pointed questions of management, the audit committee, the internal audit director, and front line staff to unveil fraudulent activities in the workplace under AU-C Section 240
  • Identify techniques for easing into the uncomfortable, mandatory fraud interview
  • Categorize the three main types of fraud using the fraud tree
  • Select controls in the workplace to prevent fraud

Program level: Intermediate

NASBA Category of Study: Auditing – Governmental

Advance preparation: None

Prerequisites: One or more years of government auditing experience

Instructional method: Self-study text with online quiz

CPE Credit Hours: 11.5 This course qualifies for Yellow Book CPE credit.

About the Author(s): Leita Hart-Fanta, CPA, CGFM, CGAP


If you are a CPA – click here for important information!

NEW! Now you can buy for multiple students!

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