Real Frauds Found in Governments
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Accounting › Auditing / Forensic Accounting

Real Frauds Found in Governments

By Lynda Dennis
John Wiley & Sons June 2020

Specifications

ISBN-13
9781119723318
Publisher
John Wiley & Sons
Publication
June 2020
Format
Paperback , 96 pages
Jurisdiction
International ? Countri(es) for reference only

Details

Frauds in governments are as unique as government entities themselves. In this book, you will learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government. Analyzing several unique frauds that occurred in the sector, this book offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies. Key topics include: misappropriation of assets, external financial reporting, cyber fraud, management override, and improper use of procurement cards.

Table of Contents

Chapter 1 1-1

Case 1: External Financial Reporting 1-1

Chapter 2 2-1

Case 2: Misappropriation of Assets 2-1

Chapter 3 3-1

Case 3: Management Override 3-1

Chapter 4 4-1

Case 4: Procurement Cards 4-1

Chapter 5 5-1

Case 5: Cyber Fraud 5-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 3

Chapter 3 Solutions 4

Chapter 4 Solutions 6

Chapter 5 Solutions 8

About the Author

Lynda Dennis, CPA, is a professor at the University of Central Florida. She is a former director of finance for the city of Maitland, Florida, where she was responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Prior to that she was assistant to the chief financial officer-special projects for the city of Orlando, Florida, where she was responsible for assisting the CFO in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships; cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies.

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