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21WA-3782: The Good, the Bad and the Ugly: Fraud in Schools (Webinar)

Date Monday, December 27, 2021
Time 9:00am - 10:40am
Central Time
Location Online
CPE credits CPE 1.8
Field(s)
of study
Auditing (Governmental) - Technical (0.8)
Accounting (Governmental) - Technical (1.0)
Specialty
credits
1.8 Yellow Book recommended
Instructor David Cotton, CPA, CFE, CGFM
Cotton & Company LLP
Fees
Standard Member Fee $79.00
Standard Nonmember Fee $79.00
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Description

This might come as a shock, but schools and school programs can be susceptible to fraud and corruption. This session will examine the facts surrounding several recent school fraud and corruption cases to determine if and how they could have been prevented and if and how auditors should have detected them. Participants will be challenged to:


Identify the fraud risk factors that should have alerted auditors to the fraud or corruption problem
Evaluate the legs of the Fraud Triangle that supported the fraud
Postulate appropriate fraud risk factor responses that would have led to the detection of the problem
Evaluate whether or not the auditors should be held accountable for failing to detect the problem


Practitioners charged with either internal control or audit responsibilities should benefit from this session.

Who should take this program?

Accountants and auditors at all levels

Major subjects

  • School fraud
  • Fraud risk factors
  • Fraud triangle
  • Types and examples of school fraud

Learning objective(s)

  • Why fraud in schools is prevalent
  • Red flags and fraud risk factors related to school fraud
  • How the fraud triangle applies to schools

Notes:

Course code Code 21WA-3782
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Level Basic
Format Group Internet Based
Prerequisites Prereq. None
Advance
prep
None
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