Government agencies are major targets for internal and external fraud schemes. Some of the most significant government frauds involve small, local government entities which often have limited oversight and scarce resources. In this course, you will learn about some of the most common types of schemes that occur at the local level and the measures that can be taken to prevent them.
- Real-world examples of fraud schemes committed against local governments
- Reasons why government entities are prime targets for fraud
- Motivations for why government employees might commit fraud
- The most common frauds at the local level, including occupational fraud, public corruption, procurement fraud and grant fraud
- Cost-effective strategies for preventing and detecting fraud in local governments
ACFE Ordering and Return Policy
You Will Learn How To:
- Identify the characteristics that make local governments attractive targets for fraudsters
- Determine which internal control weaknesses can make local governments more susceptible to fraud
- Recognize how government employees might collude with outside parties to carry out schemes
- Identify measures that can be taken to protect local government departments from fraud
- Recall the various fraud schemes that can affect local government entities
ADVANCED PREPARATION: NONE
FIELD OF STUDY: SPECIALIZED KNOWLEDGE
LAST UPDATED: MARCH 2020
DELIVERY METHOD: QAS SELF-STUDY
Table of Contents:
- Lesson 1: Introduction
- Lesson 2: Local Government as a Target for Fraud
- Lesson 3: Types of Government Employees
- Lesson 4: Asset Misappropriation
- Lesson 5: Cooking the Books and Municipal Bond Fraud
- Lesson 6: Bribery, Illegal Gratuities, and Extortion
- Lesson 7: Conflicts of Interest
- Lesson 8: Making and Concealing Corrupt Payments
- Lesson 9: The Procurement Process
- Lesson 10: Collusion Among Contractors
- Lesson 11: Collusion Between Government Employees and Contractors
- Lesson 12: Performance Schemes
- Lesson 13: The Grant Process
- Lesson 14: Grant Schemes
- Lesson 15: Anti-Fraud Education
- Lesson 16: Developing and Maintaining an Ethical Climate
- Lesson 17: Other Fraud Prevention and Detection Measures
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Online Self-Study Troubleshooting Guide:
Problem: When I attempt to access my courses from “My Online Learning,” the course never launches, or I receive an error message saying my pop-up blocker needs to be turned off.
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Solution: This occurs in Internet Explorer when trying to load a different lesson without closing the current lesson. This error can be avoided two different ways:
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Use a different browser. This error seems to only occur in Internet Explorer, so using Mozilla Firefox or Google Chrome should resolve the issue (see below for links to download either of these browsers).
Other Troubleshooting Tips: If you encounter other errors, such as courses freezing or crashing, we recommend taking the following action:
Try a different browser. ACFE online self-study courses are designed to run on all modern web browsers, but if you encounter a problem that is not solved using one of the suggestions above, you can try using a different web browser to see if it eliminates the problem. We have most frequently seen where using Mozilla Firefox or Google Chrome has resolved an issue that was seen in Internet Explorer.
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Make sure you are running the latest version of Flash. Go to Adobe.com to see what version of Flash you are running, and then compare that to the table on that page to see what the latest version is for your operating system/browser combination. If you are not running the newest version, you should upgrade and see if that resolves the problem.