This course is designed for individuals who would like to obtain a basic understanding of how fraud affects governmental entities. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real world cases will be provided to help develop and understanding of the risks involved. Participants will be introduced to the fraud triangle and occupational fraud with an emphasis on fraud in governmental entities. We will review internal controls that can help to prevent and detect fraud in governmental entities. This course would be appropriate for, CPAs, CFEs, CFOs, directors, department managers, auditors, bookkeepers, staff accountants and others working with governmental entities.
Document how fraud affects government entities Identify various occupational fraud schemes
If you would like to provide feedback for this course, please e-mail the NICCS SO at NICCS@hq.dhs.gov.