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Homework answers / question archive / Resources Review key resources for current events and tools as provided by the Association of Government Accountants at https://www

Resources Review key resources for current events and tools as provided by the Association of Government Accountants at https://www

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Resources

Review key resources for current events and tools as provided by the Association of Government Accountants at https://www.agacgfm.org/intergov/home.aspx

The AGA Association of Government Accountants provides a Fraud Toolkit. Begin by exploring types of fraud from the left column web link “Fraud Prevention” https://www.agacgfm.org/Intergov/Fraud-Prevention.aspx

Consider mitigation as a process in the detection and deterrence of fraud. Learn more as you click through the links at “Fraud Awareness and Mitigation” https://www.agacgfm.org/Intergov/Fraud-Prevention/Fraud-Awareness-Mitigation.aspx

The management of risk for an organization is the responsibility of all members of the entity. Learn more about risk management as you click through the links at “Risk Modeling and Assessment” https://www.agacgfm.org/Intergov/Fraud-Prevention/Resources-Best-Practices/Risk-Modeling-Assessment.aspx

Fraud occurs beyond the accounting department but appears in the official records of the entity... Review the links by business process at the web site “Resources by Business Process” https://www.agacgfm.org/Intergov/Fraud-Prevention/Tools-by-Business-Process.aspx

Specific types of fraud are identified, and detection and deterrence suggestions provided at “Resources by Fraud Type” https://www.agacgfm.org/Intergov/Fraud-Prevention/Tools-by-Fraud-Type.aspx

In the far right column of the AGA Fraud Toolkit notice the resources such as “COSO Components of Internal Controls”. Scroll down the page to view the COSO cube and the elements of Internal Control: The COSO Framework Established Five Components of Internal Control. These concepts are related to fraud detection and deterrence. https://www.agacgfm.org/Intergov/Internal-Controls/Tools-by-COSO-element.aspx

Each of these learning activities, featured as Readings for Week 5, assists in further developing your Common Body of Knowledge (CBOK) and completing for the projects and deliverables in our course.

Complete the Week 5 activities listed below.

Instructions

Explain how the course resources for the week related to your assignments. Your answer should include the name of a specific resource and a specific assignment.

Each student's posting should be unique!

After reading the various resources this week from the "weekly learning resources accessed here" section, answer the following questions. This exercise is intended to get you to think about the various aspects of fraud detection and deterrence.

1. Select one of the readings and provide a summary.

2. How did the reading relate to fraud detection and deterrence?

3. What did you learn and how will you apply it going forward?

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