168 | OSCPA Live | August 29
Real-World Fraud Found in Governments and Not-for-Profits - Oklahoma City
Tuesday, August 29, 2023 8:30am - 4:00pm
What do you think of when you hear the word "fraud?" Are you concerned for your clients or your organization? Through a comprehensive learning approach using examples and informative case studies, you will learn about real-world government and not-for-profit fraud, including cyber fraud, and your responsibilities when dealing with fraud. Since recognizing fraudulent or deceptive practice is not always easy, this course will highlight frauds headlining todayâ€™s news and sharpen your forensic skills with techniques to help you identify behavior tendencies which may lead to fraudulent activity.
Please Note: The OSCPA has updated our Transfer Policy for in-person events. Find more information here.
When you complete this course you will be able to:
- Determine how interim fraudulent reporting may impact planned
reliance on internal controls and any related audit procedures.
- Identify the auditorâ€™s responsibility with respect to fraud in a financial
- Identify how personnel policies and procedures can be circumvented
and lead to possible fraud or abuse.
- Apply potential ways to follow up on noted indications of fraud, abuse,
and weaknesses in internal control.
- Determine how management override of internal controls can lead to
- Michele Kemp (view bio)
Auditors and accounting and financial professionals of governmental and not-for-profit entities
- Misappropriation of assets and benefits
- Cyber fraud
- Personnel fraud
- Grant expense allocations
- Management override
- Pledges and contributions
- Procurement cards
- External financial reporting
- Overtime fraud
Michele Kemp, CPA The Kemp Firm, LLC was established in 2011 in Little Rock, Arkansas and is solely owned by Michele Kemp. She began her public accounting career at BKD, LLP, where she left as a Manager to start her own firm. Michele has over 22 years of experience providing a variety of services that include assurance, tax, training, and business consulting. Michele spends the majority of her time consulting with organizations to improve operational functionality, leadership and management training, and effective use of technologies. Additionally, she instructs for the AICPA and private organizations on various topics including governmental and not-for-profit updates, accounting and auditing standards, risk assessment and internal control design, fraud schemes and staff level trainings. Michele received a Bachelor of Science in Accounting and a Bachelor of Science in Economics and Finance from Arkansas Tech University. She also graduated with a Masters of Accountancy from the University of Central Arkansas. Michele is a member of the American Institute of Certified Public Accountants and member and instructor for the Arkansas Society of Certified Public Accountants. Accountants.