The Good, the Bad, and the Ugly: Fraud in Schools

Course Details


Friday, July 1, 2022

8:00am – 9:36am

Course Number


CPE Credit

1.8 hours CPE credit

Level of Knowledge







This might come as a shock, but schools and school programs can be susceptible to fraud and corruption.  This session will examine the facts surrounding several recent school fraud and corruption cases to determine if and how they could have been prevented and if and how auditors should have detected them.  Participants will be challenged to:
  • Identify the fraud risk factors that should have alerted auditors to the fraud or corruption problem
  • Evaluate the legs of the Fraud Triangle that supported the fraud
  • Postulate appropriate fraud risk factor responses that would have led to the detection of the problem
  • Evaluate whether or not the auditors should be held accountable for failing to detect the problem
Practitioners charged with either internal control or audit responsibilities should benefit from this session.


  • School fraud
  • Fraud risk factors
  • Fraud triangle
  • Types and examples of school fraud


  • Why fraud in schools is prevalent
  • Red flags and fraud risk factors related to school fraud
  • How the fraud triangle applies to schools

Designed For

Accountants and auditors at all levels

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $109.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Webcasts