Analytical Procedures: Methods and Evaluation
Available Until
Self-study
4.00 Credits
Member Price $99.00
Non-Member Price $129.00
Overview
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.
Highlights
- Review of the appropriate audit and review standards
- Identifying appropriate analytical procedures in the circumstances
- Developing expectations
- Designing and performing analytical procedures
- Investigating results of the procedures performed
- Introduction to data analytics
Prerequisites
None.
Objectives
- Recognize financial statement areas where analytical procedures can be used effectively.
- Determine the appropriate procedures to perform and which financial ratios and benchmarks to evaluate in consideration of the company's industry statistics and the economic environment.
- Identify the circumstances when additional investigation of the results of the procedures is required.
Preparation
None.
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.
Non-Member Price $129.00
Member Price $99.00