Government fraud and embezzlement cases seem to make headlines almost daily. In this timely presentation, Kevin Harper, CPA, will examine real-life fraud cases that have impacted local governments in California. He will detail nine specific fraud schemes he has investigated, exploring how each was carried out, how it was uncovered, and the steps taken to strengthen internal controls to prevent future occurrences. Join us for an insightful session on recognizing and mitigating fraud risks in government operations. This session was recorded live at the CalCPA Governmental Accounting & Auditing Virtual Conference on April 24, 2024.
Learning Objectives
• Understand frauds and embezzlement schemes that California local governments have actually experienced.
• Understand the internal controls to thwart such schemes.
• Understand the activities with the highest risk of fraud for local governments.
Major Topics
• GASB changes
• SAS reporting requirements
