Monthly Governmental Accounting and Auditing Update (August 2026)- A/V

CPE Credit: 2 hours

This course is designed for individuals who would like to obtain an up to date basic understanding of government accounting & auditing.


Learning Objectives:

Upon completion of this course, participants will be able to:

1. Recognize the principal forms of government corruption and occupational fraud, including bribery, kickbacks, conflicts of interest, procurement fraud, illegal gratuities, abuse of authority, and related corruption schemes affecting governmental entities.

2. Differentiate the major fraud theories, behavioral drivers, and corruption risk factors used by governmental accountants and auditors to identify fraud risks during planning, risk assessment, and internal control evaluations.

3. Identify emerging corruption risks involving artificial intelligence, cybersecurity, digital assets, beneficial ownership structures, public-private partnerships, emergency spending, and evolving procurement practices that increase fraud exposure within government operations.

4. Recognize significant corruption red flags, behavioral indicators, internal control weaknesses, and analytical techniques that assist in detecting potential fraud within governmental programs, contracts, purchasing activities, and financial reporting.

5. Identify the principal federal anti-corruption statutes, whistleblower protections, fraud reporting mechanisms, and investigative resources that support the prevention, detection, reporting, and prosecution of government corruption.