ONLINE SELF-STUDY

Fraud in Local Government

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Course Level
Overview
Delivered via
Online
CPE
4 Credits

Description

Government agencies are major targets for internal and external fraud schemes. Some of the most significant government frauds involve small, local government entities which often have limited oversight and scarce resources. In this course, you will learn about some of the most common types of schemes that occur at the local level and the measures that can be taken to prevent them.

Key Takeaways: 

  • Real-world examples of fraud schemes committed against local governments
  • Reasons why government entities are prime targets for fraud
  • Motivations for why government employees might commit fraud
  • The most common frauds at the local level, including occupational fraud, public corruption, procurement fraud and grant fraud
  • Cost-effective strategies for preventing and detecting fraud in local governments

Prerequisites

None

You Will Learn How To:

Identify the characteristics that make local governments attractive targets for fraudsters

Determine which internal control weaknesses can make local governments more susceptible to fraud

Recognize how government employees might collude with outside parties to carry out schemes

Identify measures that can be taken to protect local government departments from fraud

Recall the various fraud schemes that can affect local government entities

Table of Contents

Lesson 1 Introduction
Lesson 2 Local Government as a Target for Fraud
Lesson 3 Types of Government Employees
Lesson 4 Asset Misappropriation
Lesson 5 Cooking the Books and Municipal Bond Fraud
Lesson 6 Bribery, Illegal Gratuities, and Extortion
Lesson 7 Conflicts of Interest
Lesson 8 Making and Concealing Corrupt Payments
Lesson 9 The Procurement Process
Lesson 10 Collusion Among Contractors
Lesson 11 Collusion Between Government Employees and Contractors
Lesson 12 Performance Schemes
Lesson 13 The Grant Process
Lesson 14 Grant Schemes
Lesson 15 Anti-Fraud Education
Lesson 16 Developing and Maintaining an Ethical Climate
Lesson 17 Other Fraud Prevention and Detection Measures

CPE Information

CPE Credit: 4
NASBA Information: Specialized Knowledge
Advanced Preparation: None
Last Updated: February 2022
Delivery Method: QAS Self-Study

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CPE Credit

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.

ACFE Online Self-Study Courses

Features:

  • 24/7 access to courses through your Internet browser
  • Save time and quickly earn CPE credits with instant access, grading and printable certificate
  • The flexibility to start or stop a course and pick-up right where you left off
  • No additional shipping fees

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System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/

 

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