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HAR655 – An Auditor’s Responsibility for Fraud in the Government Environment

Course and Test $ 160.00
Course and Test PDF $ 150.00
Additional Hard Copy Test $   30.00
Additional Online Test $   30.00
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SKU: HAR655. Category: .

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CPE Credit Hours: 10

Field of Study: Audit


The Yellow Book 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 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.

Learning objectives include:

  • Describe fraud and distinguish it from the other triggers of a finding

  • Differentiate between auditing for fraud in the government environment and auditing for fraud in the commercial environment

  • Identify the fraud guidance available to auditors

  • 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 fraud interview

  • Define professional skepticism

  • Categorize the three main types of fraud using the fraud tree

  • Recognize elements of the internet fraud tree

  • Use the fraud tree and the risk model to decide what is risky about an audit subject

  • Select controls in the workplace to prevent fraud

More Information

This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase