Auditing for Fraud in the Government Environment

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 uncover it and document your work.

Objectives:

• Apply Yellow Book and GAAS requirements
• Distinguish between fraud, abuse, and non-compliance
• Explain what to look for--the CFE’s fraud tree and fraud triangle
• Evaluate risk assessment techniques
• Design resulting audit methodologies

Who should attend: Auditors conducting audits under GAO’s Yellow Book Auditing Standards

Program level: Basic

Prerequisites: No prerequisites or advance preparation required

Delivery method: Group live

Recommended CPE credit: 8 hours