Anatomy
of Fraud: Case Examples of Greed, Collusion and Override of
Controls
An AGA TRAINING AUDIO CONFERENCE
Dec. 12, 2007
2
CPE Hours Available!
AGA, in
conjunction with the National Association of State Auditors,
Comptrollers and Treasurers (NASACT) and the Association of
Local Government Auditors (ALGA), is pleased to announce a new
and increasingly important topic to our audio conference
schedule – cases of public and private fraud that will baffle
your imagination.
Are you interested in exploring
the cause of various frauds and hearing approaches to increase
the auditors' ability to detect fraud? The Government Auditing
Standards and SAS 99 each make it clear that auditors have an
affirmative obligation to search for fraud within the scope of
audit engagements. Are you doing enough to meet these auditing
standards? Included in this audio conference will be some
remarkable work that uncovered major fraud in government, the
private sector and not-for-profit organizations. The presenters
will also analyze the reason auditors failed to uncover the
frauds in other instances. In some of these cases, auditors
actually went to jail because they failed to meet the standards
of the auditing profession. Find out about the fraudsters who
would steal from the dead and those who would steal from kids.
Find out about the dentist who billed for 900 procedures a day!
Thieves think differently than honest auditors. Increase your
understanding of how fraud occurs and how you can better detect
it from experienced practitioners.
To share
their expertise in identifying and reporting fraud and the
underlying internal control breakdowns are David L. Cotton,
CGFM, CFE, CPA, Chairman of Cotton & Co.; and David R. Hancox,
CGFM, CIA, Director in the Division of State Government
Accountability, Office of the New York State Comptroller.
Please
join us for two hours of lively discussion about this important
and timely topic. In addition to the speakers’ commentary,
there will be approximately 20 minutes for Q & A so that the
participants can ask the speaker questions and share their own
experiences.
| Date: |
Wednesday, Dec. 12, 2007 |
| Time: |
2:00 - 3:50 p.m. Eastern Standard Time |
| Learning Objectives: |
Understanding how fraudsters operate and how poor
internal controls can lead to fraud. |
| Prerequisite: |
Familiarity with fraud, waste and abuse and auditing
standards |
| Advance Prep: |
None required |
| CPE: |
Two credits |
| Field of Study: |
Auditing |
| Cost: |
$249 per site (UNLIMITED ATTENDANCE) if you register
on or before Friday, Dec. 7, 2007 and $299 thereafter.
SPECIAL PROMOTION: Government agencies and
AGA Corporate Partner members who register five or more
offices will receive a 20% discount (i.e., $200 per
site) |
| To Register: |
Register online or print the
registration form
or the
Special Promotion registration
form and fax it to 703.684.6933 |
This audio conference offers important information to almost
everyone in the accountability profession. Please share this
program announcement with others in your government, chapters,
educational institutions and private firms. Remember, there is
no limit to attendance per phone site. If you have any questions
regarding registration, please contact Maria Lucas at
800.AGA.7211, ext. 308 or
mlucas@agacgfm.org. Questions regarding the program should
be directed to Raymond Harris at ext. 339 or
rharris@agacgfm.org.