2023 Governmental Entities and Cyber Frauds

Author: Robert K Minniti

This course is designed for individuals who would like to obtain a basic understanding of how cyber fraud affects governmental entities. We will discuss various types of cyber frauds and the methods criminals use to attack government IT systems. Examples of real world cases will be provided to help develop an understanding of the risks governments face from cyber fraud. We will review internal controls that can help to prevent cyber fraud in governmental entities.

This course has been updated for 2023 to cover new cyber frauds and cyber security controls.

Publication Date: February 2023

Designed For
CPAs, CFEs, CFOs, directors, department managers, auditors, bookkeepers, staff accountants and others working with governmental entities.

Topics Covered

• Basic understanding of how cyber fraud affects governmental entities
• Various types of cyber frauds and the methods criminals use to attack government IT systems
• Examples of real world cases will be provided
• Internal controls that can help to prevent cyber fraud in governmental entities

Learning Objectives

• Describe cyber fraud
• Recognize various types of cyber fraud
• Identify internal controls to detect and prevent cyber fraud

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (Governmental) (1 hour), Auditing (Governmental) (1 hour)

Program Prerequisites
None

Advance Preparation
None