Description

The Yellow Book (Generally Accepted Government Auditing Standards) 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, we will discuss the taxonomy of fraud, as well as how to detect fraud during an audit and how to thoroughly document your work.

Learning Objectives:

• Apply Yellow Book and AICPA requirements regarding fraud to your engagement
• 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 recommended by the AICPA
• Design resulting audit tests that target fraud

Program Knowledge Level: Basic NASBA Field of Study: Auditing (Governmental) Formal Learning Program Type: Group, Self Study Learning Format: Webinar or In-Person Who Should Attend: Auditors conducting audits under GAO’s Yellow Book Auditing Standards Prerequisites: None Advance Preparation: None Recommended CPE Credit: 8 Hours Instructor: Leita Hart-Fanta, CPA Questions? You can find our FAQ here.