Fraud Detection, Investigation and Corrective Action in Government Accounting

Course overview

Government accounts handle vast sums through many hands, and weaknesses in manual processes, payroll and procurement leave room for fraud. External audits are designed to give an opinion on financial statements, not to hunt for fraud, so losses often go undetected for years. This public sector fraud detection course equips government finance and audit staff to find fraud, investigate it properly and fix the weaknesses that allowed it.

Over two weeks, participants study the objectives and processes of government accounting, its records and controls, and the fraud schemes that exploit them: ghost workers, false claims, imprest abuse, procurement collusion, revenue leakage and manipulation of financial reports. They practise detection techniques from analytical review and reconciliation testing to data analytics on payment and payroll systems, and then conduct a fraud investigation from planning to report. The final days cover corrective action: disciplinary and legal routes, recovery of losses, control redesign and building an ethical culture.

Participants leave able to detect and investigate fraud in government accounts and to lead corrective action that prevents recurrence.

What you will be able to do

• Explain the objectives, records and processes of government accounting
• Identify fraud schemes that exploit government payment and revenue systems
• Recognise warning signs of fraud in accounts and financial reports
• Apply analytical and data-driven techniques to detect fraud
• Plan and conduct a fraud investigation in a public body
• Recover losses and pursue disciplinary or legal action
• Redesign controls and promote an ethical culture to prevent recurrence

Who should attend

For finance, audit and oversight officers in national and county governments, state corporations and public agencies.

• Government accountants
• Internal auditors in the public sector
• Accounting officers and finance directors
• Auditor-general staff
• Anti-corruption investigators
• Human resource and payroll managers
• Legal officers
• Audit committee members

Course outline

Week 1

Week 2

Fees are per participant in US dollars and cover tuition, course materials and your certificate. Travel and accommodation are not included.