Session 1: November 28, 2017 (1:00–4:00 p.m. EST)
Session 2: November 30, 2017 (1:00–4:00 p.m. EST)
Despite our best efforts to fight fraud and abuse, it is still present in every organization costing millions in terms of lost financial and physical assets. Do we even share a common understanding of what fraud and abuse is?
Fraud is illegal and never justifiable, but abuse is much more difficult to define and even harder to deter or detect. If an incident of abuse occurs, is it reportable, and, most important, do our organizations consistently follow through to enforce penalties and discourage future incidents? What are auditors and other key stakeholders doing about it now, and what should we do about it in the future?
Auditors are in a unique position not only to fight fraud and abuse, but also to support the efforts of other stakeholders who should also be fighting fraud. Auditors need to annually assess the effectiveness of the organization’s integrity management systems, including efforts to deter, detect, and investigate fraud. During program audits, auditors have specific responsibilities under auditing standards to assess fraud risks and take action if red flags are identified. Auditors may either investigate fraud themselves or support investigative experts. Most important, auditors need to ensure the organization follows up and follows through to ensure the same fraud or abuse doesn’t occur again.
This course addresses the need to “reengineer” your internal and performance audit processes to ensure your risk and vulnerability assessment fully comprehends the role of auditors in preventing and detecting fraud within the context of organizational management systems. Participants conduct a risk and vulnerability assessment during the session that includes assessing the potential for fraud. Course participants will individually and collectively reflect on the roles of auditors, managers, employees, attorneys, and citizens in fighting and ultimately reducing fraud and abuse.
Upon completion of this course, participants will:
- Understand why establishing performance measurement, management, and audit systems must comprehend and account for fraud and abuse.
- Understand the role of auditors, managers, employees, and citizens in deterring and detecting fraud and abuse.
- Understand the need for compliance programs and active auditor participation.
- Learn how to conduct risk and vulnerability assessments to determine the potential for fraud and abuse.
- Integrate internal and performance auditing with fraud prevention, detection, and investigation.
- Recognize the need to follow through to consistently enforce penalties for fraud and abuse and discourage similar incidents from reoccurring.
- Explore the concept of “audi-gators” to enhance the internal and performance auditing process.
Stephen Morgan, CIA, CGAP, CGFM, CFE, is the president of Excellence in Government Accountability and Performance Practices, Inc. (EGAPP), which specializes in training government auditors and managers. He became the city auditor of Austin, Texas, in 2000, responsible for directing performance audits, fraud investigations, and consulting engagements, and started with the office in 1985. Previously, Morgan was an auditor in the U.S. Government Accountability Office’s National Productivity Group for eight years, responsible for auditing federal productivity programs. Morgan has served on the Advisory Council on Government Auditing Standards, as chairman of the National Intergovernmental Audit Forum’s Emerging Issues Committee, and as an executive committee member of the Southwest Intergovernmental Audit Forum.
Throughout his career, Morgan has instructed, designed, and delivered courses on performance measurement, management, and auditing. For more than 25 years, he served as a faculty member for the Graduate School and the Government Audit Training Institute in Washington, D.C. Morgan has co-authored four performance auditing textbooks and contributed as co-author of a chapter for the 2007 World Bank publication Performance Accountability and Combating Corruption. He also co-authored The IIA’s CGAP Study Guide, 4th Edition, and has spoken at IIA international conferences around the world. Morgan has been an active member and leader of The IIA at local, regional, national, and global levels, serving on numerous committees and boards, including Chairman of the North American Board. Over his career, Morgan has received top honors from the Comptroller General of the United States, American Society of Public Administration, and The IIA, including the Victor Z. Brink Memorial Award for Distinguished Service and election into the American Hall of Distinguished Audit Practitioners.
David Botsko, PhD, CFE, is Director of Program Integrity at Partners Behavioral Health Management, Gastonia, North Carolina. Botsko previously served 11 years as the State of Arizona Medicaid Inspector General and 22 years as a federal law enforcement officer with the U.S. Department of State, Diplomatic Security Service and the U.S. Department of Defense, Criminal Investigative Service.
He has conducted fraud investigations around the world and has testified before the U.S. Congress as well as federal and state courts. Botsko has managed the development of training curriculum for more than 20 different federal agencies including the U.S. Department of Justice.
Botsko has received numerous awards over the years. Some of the most significant are:
- Distinguished Service Award, U.S. Department of Justice, Medicaid Integrity Institute.
- Employee of the year, Arizona Medicaid Agency.
- Meritorious Civilian Service Award, Inspector General, Department of Defense.
- Superior Honor Award, U.S. Department of State.
Botsko has a bachelor and master’s degree in sociology and a doctorate in psychology.
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