This course will provide an overview of contract fraud within the federal government contracting environment. Topics will include background information on contract fraud, the responsibilities of management and auditors regarding fraud, various contract fraud scenarios and potential fraud indicators. In addition, this course will highlight steps auditors should consider in making fraud referrals to investigative entities. At the conclusion of this session, you will be able to:
- Describe key aspects of fraud and illegal acts as they relate to the government contracting environment.
- Describe management’s responsibilities regarding fraud and elements of an effective anti-fraud program.
- Describe the auditor’s responsibilities regarding fraud under Generally Accepted Government Auditing Standards (GAGAS) and the referral of potential fraud indicators to investigators.
- Identify features of common fraud scenarios and related fraud indicators in the government contracting environment.
Instructor bioDavid Harvey, CPA has over 25 years of audit experience in the federal government sector with a primary focus on internal controls, risk assessments, contract auditing, and audit coordination and follow-up. David holds a Bachelors of Business Administration with a double major in accounting and economics from James Madison University in Harrisonburg, Virginia, and a Masters in Business Administration from Frostburg State University in Frostburg, Maryland. A CPA license holder in Virginia, David teaches accounting courses as a member of the adjunct faculty at American University in Washington, D.C., and Northern Virginia Community College in Sterling, Virginia.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823