Frequent Frauds Found in Governments and Not-for-Profits
AICPA 1. Aufl.
Recognizing fraudulent or deceptive practices is not always easy. What common frauds occur in governments and not-for-profits and how can they be avoided? Illustrating common frauds that make headlines and damage the reputations of government and not-for-profit entities, this title allows accountants to sharpen their forensic skills and uncover and avoid fraudulent activities. It provides an informative case study approach to real world situations. This title will show accountants how to do the following: Determine how interim fraudulent reporting may affect planned reliance on internal controls and any related audit procedures. Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse. Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control. Determine how management override of internal controls can lead to possible fraud. Analyze how bribes and kickbacks may occur. Identify how donated assets and capital assets in general might be misappropriated.
Overview Overview-1 A Roadmap for Today’s Course Overview-1 Chapter 1 1-1 Case 1: Interim Financial Reporting 1-1 Chapter 2 2-1 Case 2: Misappropriation of Benefits 2-1 Chapter 3 3-1 Case 3: Personnel Fraud 3-1 Chapter 4 4-1 Case 4: Grant Expense Allocations 4-1 Chapter 5 5-1 Case 5: Management Override 5-1 Chapter 6 6-1 Case 6: Pledges and Contributions 6-1 Chapter 7 7-1 Case 7: Personal Use of Public Assets 7-1 Chapter 8 8-1 Case 8: Fictitious Employees 8-1 Chapter 9 9-1 Case 9: Misappropriation of Assets 9-1 Chapter 10 10-1 Case 10: Donated Assets 10-1 Chapter 11 11-1 Case 11: Procurement Cards 11-1 Chapter 12 12-1 Case 12: Overtime Fraud 12-1 Appendix A A-1 AU-C Section 240 A-1 Appendix B B-1 Other Sources of Information B-1 Other Sources of Information B-3 Glossary Fraud Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 4 Chapter 4 Solutions 6 Chapter 5 Solutions 7 Chapter 6 Solutions 8 Chapter 7 Solutions 9 Chapter 8 Solutions 10 Chapter 9 Solutions 11 Chapter 10 Solutions 12 Chapter 11 Solutions 13 Chapter 12 Solutions 15 Recent Developments Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis. Also available on this site are links to the various “Standards Trackers” on the AlCPA’s Financial Reporting Center which include recent standard-setting activity in the areas of accounting and financial reporting, audit and attest, and compilation, review and preparation.
Lynda Dennis, CPA, is a professor at the University of Central Florida. She is a former director of finance for the city of Maitland, Florida, where she was responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Prior to that she was assistant to the chief financial officer-special projects for the city of Orlando, Florida, where she was responsible for assisting the CFO in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships; cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies.
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