Checkpoint Learning

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Internal Control and Fraud in Governmental and Nonprofit Entities  

CATEGORY: Accounting & Auditing
  Online & Mobile
11 CPE Credits
Level: Basic

Internal control issues have been at the forefront of the public's attention in recent years. Failures in internal controls have led to financial statement fraud, misappropriation of assets, and intentional misuse of grant funds. This comprehensive program emphasizes internal controls and fraud in governmental and nonprofit entities in financial statement and compliance audits. This program reviews internal controls and fraud specifically as they relate to the AICPA codification of clarified auditing standards, the 2018 revision of Government Auditing Standards, and the OMB's Uniform Guidance for audits of federal award programs as well as the OMB Compliance Supplement. The program covers COSO's Internal Control Integrated Framework, and also reviews insights into fraud and internal controls from the Association of Certified Fraud Examiners.

This course is most beneficial to professionals new to internal control and fraud in governmental and nonprofit entities who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.

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