Auditing (Govmnt)
There are no prerequisites.

Course Description

SAS 99 is designed for audits of commercial entities and focuses on fraud that misleads users of the financial statements. But when auditing a government program, fraud has a different character. Yes, the financial statements are important, but so is the intended beneficiary of the program. This course covers the steps of complying with fraud standards and guidance and discusses the taxonomy of fraud using a government example. Audit expert Leita Hart-Fanta will show you how to apply the fraud tree to your audit, present key differences between the Yellow Book and the AICPA regarding fraud, and provide a broader definition of fraud for government engagements.


Leita Hart-Fanta, CPA, CGAP, CGFM

Leita Hart-Fanta, CPA, CGAP, CGFM, converts the complex topics of accounting, finance, auditing, and strategic planning into information that professionals can absorb and use. She’s the author of Accounting Demystified, 2nd Edition; The Four Principles of Happy Cash Flow; and STEP-by-STEP: Building a Persuasive Audit Report.

Leita is an experienced facilitator, having led over 1,200 full or multiday seminars. She has also keynoted numerous conferences and developed over 25 distinct CPE courses, including self-study courses for Western CPE. She was named an Outstanding Presenter by the Institute of Internal Auditors (IIA) in 2014.

Leita worked 5 years with the Texas State Auditor’s Office as both an auditor and a communications specialist. She has owned and operated AuditSkills, a training and professional development company, since 1995. Her clients include EDS, Dell Computer, First Data Corporation, Joseph Eves CPAs, the Texas State Auditor’s Office, among many others.

She’s a graduate of the University of Texas at Austin with a bachelor’s in business administration. Leita serves on the government conference planning committee of the Texas Society of CPAs (TSCPA) and is a member of the AICPA, TSCPA, IIA, and the Association of Government Accountants (AGA).

Course Specifics

Auditing (Govmnt)
Feb 15, 2016
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: 2 Aud (Gvmnt), 1 CA Fraud

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the differences between auditors and investigators.
  • Cite how to report the differences between using SAS 99 in a commercial or corporate environment and using GAGAS for a government audit.
  • Identify differences between the elements that trigger findings per GAGAS.
  • Recall the auditor's responsibility for detecting fraud in an audit per GAGAS.
  • Identify fraud risk.
  • Recognize the fraud triangle.
  • Recall internal controls.
  • Identify the major categories and types of occupational or employee fraud.
  • Identify asset misappropriation.
  • Recognize differences between frauds associated with certain programs.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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