Accounting Fraud & Embezzlement: Case Studies from the Trenches

Overview

Governmental entities are the second largest victims of embezzlement.  This seminar examines recent events involving the theft of public money and the circumstances that allowed the fraud to occur.  We will be looking at a variety of case studies to illustrate these points.  

Prerequisites

None

Objectives

• Understand the factors that create an environment for fraud to easily occur.
• Identify areas where there could be an inadvertent failure to separate duties.
• Ascertain the proper role of an external auditor and identify areas where independence can be compromised.

Highlights

• Embezzlement
• Theft of public money
• Circumstances that allowed the fraud to occur