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Fraud Risk in Governmental and Not-for-Profit Organizations Logo aicpa

  Lynda Dennis, CPA, CGFO, Ph.D. |   $129.00 - 169.00 |   CPE: 6.5 |   AICPA |   26 Sep 2016 |   Auditing (Governmental) |   AICPA Store

Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due. Their public nature, limited support staff, and staff with limited accounting experience can result ineffective fraud prevention and detection programs and increased opportunities for fraud.

This CPE course uses a combination of explanations and examples to help you understand the frauds most common in governments and nonprofits, as well as what prevention and detection procedures are most effective in responding to these fraud risks. It also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.

Learning Objectives

This course will prepare you to:

  • Execute the auditor's responsibilities with respect to fraud in a financial statement audit
  • Implement strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations
  • Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governments and NFPs
Topics Discussed
  • GAAS and GAGAS standards related to the auditor's responsibility with respect to fraud in a financial audit
  • Recognize areas where fraud most likely occurs in governmental and not-for-profit organizations
  • Fraud programs and controls that may be effective in addressing fraud risks in governmental and not-for-profit organizations
Who Will Benefit?
  • Auditors and financial staff of governmental and nonprofit organizations

Not-for-Profit Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the NFP Section.

Topics covered:
  • Governmental auditing: Technical: Yellow Book, Intermediate
  • Governmental auditing: Technical: Government financial statement audit, Intermediate
  • Not-for-profit: Technical: Audit, Intermediate


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