Profits and Results With Integrity: Association of Certified Fraud Examiners' Annual Conference
Download the presentation [PDF]
Table of contents
- Profits and Results With Integrity
- Fraud - deceit, trickery, intentional perversion of truth to induce another to part with something of value or to surrender a legal right
- Improper payments - not in accord with fact, truth, or right procedures; not regularly or normally made; not suited to the circumstances or end result
- SAS 99-Consideration of Fraud in a Financial Statement Audit
- Yellow Book Requirements for Fraud
- Yellow Book Requirements: Reporting Fraud
- Yellow Book Requirements: Reporting Fraud (cont'd)
- Strategic Perspectives of GAO and OIGs
- What Role Does GAO Play in Preventing Fraud?
- Examples of GAO Reports and Testimony Identifying Fraud
- Accountability Environment
- Current Reforms
- Sarbanes-Oxley Act Provisions with Implications for Government
- Selected Government Accountability Issues
- Keys to Success for Any System
- Contributing Elements for Success
- Contributing Elements for Success (cont'd)
- Contributing Elements for Success (cont'd)
- Evolving Challenges for SAIs
- GAO's Strategic Plan
- Selected Key Concepts for GAO
- Possible SAI Roles
- GAO's High Risk List
- The Case for Change
- Composition of Federal Spending
- Federal Spending for Mandatory and Discretionary Programs
- Selected Fiscal Exposures
- Another Way to Think About These Numbers
- Composition of Spending as a Share of GDP Under Baseline Extended
- Composition of Spending as a Share of GDP Assuming Discretionary Spending Grows with GDP after 2004
- Composition of Spending as a Share of GDP Assuming All Expiring Tax Provisions are Extended
- Composition of Spending as a Share of GDP Assuming Discretionary Spending Grows with GDP After 2004 and All Expiring Tax Provisions Are Extended
- Current Fiscal Policy Is Unsustainable
- The Way Forward
- We Need a 3-Pronged Approach
- Rebuilding Public Trust
- Key Concepts in the Accountability Profession
- Three Key Personal Attributes Needed for These Challenging and Changing Times
- close
