1302 - The Opportunity for Fraud

Carl Vinson Institute of Government - Financial Programs

The purpose of this course is to provide the foundational information about fraud in order to improve a government’s ability to prevent, detect and respond to fraud in the workplace. One of the most common factors underlying fraud is lack of internal controls. Lack of internal controls creates “opportunity” for fraud to occur.

Course Outline

Please note there are two methods to register for this course. Click the Single Registration button to register and pay online. To request an invoice, click the Single Registration button, and then select Checkout. Log in with your account information. Under payment method, select "Request for Invoice." Once you click this option, you must then select "Company Invoice" under Choose Payment Method. You will receive an email with the invoice attached.

Learner Outcomes

Upon successful completion of this course, the participant should be able to:

Define occupational fraud
Recall the theory and components of the fraud triangle
Identify the foundational information about fraud
Recognize the occupational fraud and abuse classification system (The Fraud Tree)
Identify factors that contributed to fraud occurring
Recall why entrusted individuals may become trust violators
Identify the most common fraud schemes in government
Recall how the fraud is detected and recognize common red flags
Identify anti-fraud controls designed to mitigate against the risk of fraud
Apply concepts learned to actual case studies

Notes

Participants will earn 7.2 CPE, .6 CEU, 6 Contact Hours

Prerequisites: None

Attendance Policy: Our training requires attendance during all parts of the instructional program. Instructors are required to take attendance and cannot approve student absences during class time. Please carefully consider your schedule when selecting class dates.

Field of Study: Auditing (Governmental)

Who Should Attend? This session is for anyone involved in state or local government, schools or libraries.

Advance Preparation: None

Program Level: Basic

Delivery Method: Group Internet-Based

University of Georgia, Carl Vinson Institute of Government, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org

Accrediting Associations

NASBA 7.2 CPE

Applies Towards the Following Certificates

Budget and Financial Management Continuing Education Hours Certificate : Continuing Education (CE)
Finance Officer Level I & II Continuing Education Hours Certificate : Continuing Education (CE)
Level II Finance Officer Certification : Elective Courses