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Thursday, December 9, 2021 Live Webcast

Fraud in Not-for-Profit Entities and Governments: Stealing from Everyone (E2112191)

9:00 AM - 4:30 PM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

8.0 CPE Credits in AA

OVERVIEW

When not-for-profit entities and governments fall prey to fraud and abuse, it breaks the hearts of donors and taxpayers. Fraud and abuse also causes donors and taxpayers to lose confidence in those not-for-profit entities and governments. In this course, we will focus on the common types of fraud and abuse that occur in not-for-profit entities and governments and also address the auditor’s responsibilities related to fraud and abuse. The course materials utilize a highly illustrative and innovative format. Over 30 focused exercises are included to provide an enhanced knowledge of fraud and abuse in not-for-profit entities and governments.

DESIGNED FOR

Auditors of not-for-profit entities and governments and industry professionals interested in preventing fraud.

BENEFITS

  • Confidently and efficiently comply with the GAAS and Yellow Book requirements related to fraud and abuse
  • Improve your awareness of real-world frauds occurring in not-for-profit entities and governments
  • Implement useful fraud prevention tools
  • Perceive how real-world frauds were actually discovered

HIGHLIGHTS

  • The current GAAS requirements related to fraud found in AU Section 240, Consideration of Fraud in a Financial Statement Audit
  • Current Yellow Book requirements related to fraud and abuse
  • Common conditions that indicate the financial statements may contain a material misstatement from fraud and fraud risk factors frequently observed in not-for-profit entities and governments
  • Recent frauds that occurred in not-for-profit entities involving: the theft of cash; falsified billings; improper use of credit cards; the redirection of cash and non-cash contributions; conversion of assets; the redirection of benefits; grant-related fraud; and travel and expense reporting fraud
  • Recent frauds that occurred in governments involving: falsified applications for benefits; payroll fraud; vendor fraud; kickbacks; workers’ compensation and risk management frauds; purchase card abuse; providing government services for personal benefit; misappropriation of utility payments; and theft of assets
  • Tools for fraud prevention and detection

COURSE LEVEL

Intermediate

PREREQUISITES

Basic knowledge of the not-for-profit and government environment.

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for Yellow Book.

INSTRUCTOR

Diane Edelstein

Diane Edelstein, CPA

AICPA/Professional Development Institute

Diane E. Edelstein, CPA Pittsburgh, PA

Diane E. Edelstein is a partner at Maher Duessel in Pittsburgh, Pa and has over twenty-five years of experience in public accounting. Her entire auditing career has been of non-profits, governments and Single Audit.

Diane speaks throughout the country on Single Audits along with Non-profit and Government topics. She is a member of the AICPA NPO Planning Conference Committee and speaks each year on Single Audit topics. She is also a prior member of the AICPA Governmental Audit Quality Center, Executive committee.

Diane currently serves on the AICPA Peer Review Board – GCA PMTF (Government and Compliance Audits Practice Monitoring Task Force)

Education: B.A. in Accounting (with distinction) George Mason University, Fairfax, VA

PRICING

$289.00 - Member

$439.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 9 at 9:00 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

Qualifies For

  • Yellow Book