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Fraud Examination

Overview

GSA Competencies and Levels

Audit Reporting: L4, L5

Knowledge of the principles, practices, and techniques used to report audit findings (criteria, condition, cause, effect, and recommendation).

Source: CHCO Council Financial Management Competency Study


Introduces strategies and techniques for fraud prevention and detection. Focuses on financial fraud such as bribery, contract rigging and kickbacks, embezzlement, fraudulent financial reporting, payroll fraud, and misappropriation of inventory and other assets.

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