Recent Frauds Occurring In Not-For-Profit Entities & Governments [FNG4]

Subject:

Aug 9, 2017
Time: 12:15pm-3:45pm
Government & Not-for-Profit

Credit Hours:

4.00

Price:

Member: $150.00
Non-member: $225.00

Discussion Leader:

Gregory M. Clark, CPA

Gregory M. Clark, CPA, CGMA, is a Principal with the Business Compliance & Controls Group (BCCG), an accounting and consulting firm specializing in technical audit and accounting training and consulting, employee benefit plan audits, compliance and training, internal controls consulting and training, and assessments, technical accounting consulting, and engagement quality control review services.

With more than 39 years of experience in the financial statement assurance and business compliance field, Greg has participated in all aspects of numerous attest engagements, including plan audit and business risk assessments, plan internal control assessment and design, plan regulatory compliance, financial reporting and quality control assessments, and administration contract compliance.  BCCG provides technical accounting and auditing consulting services, continuing professional education services, quality control and effectiveness reviews, and compliance assistance to small businesses and CPA firms performing attest engagements. 

Greg is a nationally known speaker on employee benefit plans, technical accounting and auditing, operational auditing and internal controls evaluations, integrated auditing, organizational risk assessments, and various other topics. In 2019, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Greg currently serves on the AICPA EBP Expert Panel, the AICPA Employee Benefit Plan Conference Program, the Georgia CPA Society Southeastern Accounting Show Task Force, and the Georgia Employee Benefit Plan Conference Committee. Greg has worked with accountants and auditors from throughout the world; many Fortune 500 companies; and numerous local, regional, and national CPA firms and small business clients as well as more than 46 state CPA society CPE organizations.

 

Full Description

Recent Frauds Occurring in Not-For-Profit Entities and Governments (FNG4)

August 9, 2017

Elgee, Rehfeld, Mertz Conference Room
9309 Glacier Highway
Juneau, AK

LATE REGISTRATION POLICY
For registrations received less than 21 days from the course date will be charged a late fee of $50 for each 8 hour course and $25 for each 4 hour course and $12.50 for each 2 hour course.

When stories of fraud make the news, they can look so obvious after the fact. Regardless of whether the fraud was material, the media and the public frequently ask how the auditor and those within the entity could not have detected the fraud. Fraud can be very difficult to detect, particularly without the luxury of hindsight. In this course, we will look at over 20 frauds that recently occurred and with the luxury of hindsight study how they happened and perhaps how they could have been prevented or detected. The course materials utilize a highly illustrative and innovative format. Over a dozen focused exercises are included to provide an enhanced knowledge of fraud occurring in not-for-profit entities and governments.

Major Topics:
- 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

Learning Objectives:
- 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

Designed For: Auditors of not-for-profit entities and governments and industry professionals interested in preventing and detecting fraud

CPE Credits: 4, Auditing (Governmental)

Level of Knowledge: Intermediate

Prerequisite: Basic knowledge of the not-for-profit and government environment

Acronym: FNG4

Discussion Leader: Gregory M. Clark, CPA