Wiley – AICPA, 2018. — 129 p. — ISBN 978-1-119-50908-0.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 NFPsTopics Discussed GAAS and GAGAS standards related to the auditor's responsibility with respect to fraud in a financial audit Recognize areas where fraud most likely occurs in governmental and not-for-profit organizations Fraud programs and controls that may be effective in addressing fraud risks in governmental and not-for-profit organizationsTrue PDF
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