Description

This course is an overview of the auditor's responsibility for the consideration of fraud in DCAA's audits and to heighten auditor awareness of the possibility of fraudulent activities.

Click here to view the course description in the DCAI Catalog of Courses

Objectives

Upon completion, the student will be able to:

Describe fraud, including the fraud triangle and the fraud laws relevant to government contracting;

Identify the Yellow Book and related AICPA fraud auditing standards;

Describe DCAA's policies and procedures for the consideration of fraud in contract audits.

Identify DCAA's procedures for referring reasonable suspicions of fraud ,or other unlawful acts, (suspected irregularities) for investigation.

Target Attendees

All auditors

Prerequisite(s)

none

Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)

Predecessor	Predecessor Course Title	PDS Code	Accepted Until
None	None	None	None

Course Length

Approximately 6.5 hours

Additional Course Information

Delivery Mode	0
Equivalent Courses	N/A
ACE Recommended Credits	N/A
PDS Code
DAU Public (material/prework)	N/A

Continuing Education Units	0
Continuous Learning Points	0
Reservist Retirement Points	0
Historical Allocations	Mouse Over for Past CEU/CLPs

Notes

This training is conducted by DCAA. DCAA training is intended for DCAA auditors, and their residential courses are not open to non-government employees. Click the “Apply for this Course” icon in the upper right corner of your screen to request further information.

This is a DCAI Self-Study Course

8 CPE (CPE credit currently only available to DCAA employees)