Description:
The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop audit strategies to identify and quantify the extent of fraud in specific government contracts and grants management and operations. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds, and minority/woman-owned/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Intermediate
Who Should Attend?
Auditors looking to enhance their skills to detect fraud in government contracting programs.
Credits:
1.2 CEU's, 16 CPE'sLearning Outcomes:
- Identify the auditor's responsibilities for the detection and investigation of contract fraud
- Explain primary federal criminal and civil laws that address contract fraud
- Identify federal laws, rules and regulations that govern the contracting process
- Describe the role that auditors perform in the contracting process
- Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts
- Examine auditor interface with investigators, prosecutors, contracting officials and whistleblowers
- Describe criminal, civil, administrative and contractual remedies for contract fraud
- Describe challenges to auditor independence that arise in conducting audits related to contracts and procurement.
- Identify methods to obtain information from agencies, contractors and third parties needed to audit and investigate contract fraud
No sessions scheduled
Other Recommended Courses:
- Detection and Prevention of Fraud (AUDT8004)
- Red Flags of Infrastructure Fraud (AUDT8005)
- Making Your Case to Prosecute Fraud (AUDT8090)
- Auditing for Bribes and Kickbacks (AUDT8950)
- Auditing Grants (AUDT7407)
- Data Analytics for Fraud Detection (AUDT8915)
- Contract Auditing (AUDT8802)
Module 1: Introduction
Module 2: What is Fraud?
Module 3: The Government Contracting Process
Module 4: The Importance of Contractor Integrity to the Contracting Process
Module 5: Major Contract Fraud Schemes
Module 6: Fraud Schemes Related to Special Contracts
Module 7: Remedies for Contract Fraud
Module 8: Issues Related to Auditors, Fraud and Audit Independence
Module 9: Obtaining Information About Government Contractors Involved In Fraud
