Description:
The potential for bribes and kickbacks, whether in the private or public sector, is inherent in virtually every business transaction. Recent research conducted by a major financial institution revealed that an estimated one trillion dollars a year is paid in bribes worldwide. Audit standards require that all audits be planned to provide a reasonable assurance of detecting fraud. Bribes, kickbacks and other kinds of payoffs constitute types of fraud, often referred to as corruption. Get a strong introduction to (a) the provisions of law pertaining to fraud and corruption in the forms of bribes, kickbacks and other types of payoffs; (b) activities that are particularly susceptible to such forms of fraud; (c) the short-and long-term impact; and (d) the methods used to make illegal payments. Focus on strengthening your ability to recognize the indicators of bribes, kickbacks and other types of payoffs in the procurement area and on your ability to collect evidence that they may have occurred or have occurred. Participate in case studies involving the fraudulent activities of bribes, kickbacks and other types of payoffs. This course is part of the Certified Government Auditor (CGA) program, Level 2.
Duration:
2 days
Level:
Intermediate
Who Should Attend?
Auditors and investigators with three years of experience and seasoned professionals with limited exposure to the subject matter.
Credits:
16 CPEsLearning Outcomes:
- Describe the kinds of activities that are susceptible to bribes and kickbacks.
- Determine the impact and effects pf bribes and kickbacks.
- Discuss the Government Auditing Standards requirements to explicitly consider the potential for fraud in audit planning.
- Describe how bribes and kickbacks occur, including the audit trails they create and how the trails can be followed.
- Identify and collect evidence to demonstrate and document bribes and kickbacks.
- Use analytic audit techniques to detect bribery and kickbacks.
Available Sessions:
| Session Code | Start Date | End Date | Location | Tuition | |
|---|---|---|---|---|---|
| Session Code AUDT8950-002 | Start Date Jun 04, 2025 9:00 AM EST | End Date Jun 05, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT8950-003 | Start Date Sep 04, 2025 9:00 AM EST | End Date Sep 05, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT8950-004 | Start Date Nov 05, 2025 9:00 AM EST | End Date Nov 06, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 |
- Module 1: Bribes and Kickbacks: An Overview
- Module 2: What is a Bribe and a Kickback?
- Module 3: Activities Susceptible to Bribes and Kickbacks
- Module 4: Effects of Bribes and Kickbacks
- Module 5: Responsibility for Detecting Bribes and Kickbacks
- Module 6: Indicators of Bribes and Kickbacks in Procurement
- Module 7: Zeroing in on Bribes and Kickbacks
- Module 8: Forms that Bribes and Kickbacks Take
- Module 9: Audit Trails that Bribes and Kickbacks Leave
- Module 10: Lifestyle Indicators of Participation in a Bribe or Kickback Scheme
- Module 11: Collecting Evidence of a Bribe or Kickback
- Module 12: Reporting a Bribe or Kickback
Other Recommended Courses:
- Contract and Procurement Fraud (AUDT8036)
- Red Flags of Infrastructure Fraud (AUDT8005)
- Making Your Case to Prosecute Fraud (AUDT8090)
- Contract Auditing (AUDT8802)
